【摘要】 纳税人权利保障和所得税制的完善有密切关系,两者有共同的法理基础。目前,中国所得税制在许多方面制约着纳税人权利的全面实现:税制模式的单一、扣除标准的缺陷、经济性重复征税的负担、纳税申报制的滞后性等。如何在以上方面完善中国所得税制,彰显纳税人权利,值得每一个纳税人思考和研究。更多还原

【Abstract】 The guarantee of taxpayer rights has close relationship with system of income tax,both have common legal basis.At present,systems of income tax in many aspects restrict the entire reality about taxpayer rights in our country:the single mode system of income tax、the defect on standard of deducting 、the tax burden on economic double levying tax、 the lag system on declaring of paying tax and etc.How to improve systems of income tax in above aspects embodies taxpayer rights,it demands each taxpayer to study.更多还原