节点文献
试论纳税人的权利
On Rights of Taxpayers
【摘要】 纳税人的权利体现为两个层面的含义:一是民主立法权和民主监督权;二是纳税人作为个人在微观经济生活中享受的具体的权利,包括平等的纳税权,知情权,个人隐私和商业秘密得到保护的权利,申请复查和诉讼的权利。
【Abstract】 Rights of taxpayers reflects two aspects. One is the demoncratic legislative power and the demoncratic rights of supervision and the other is the concrete rights that the taxpayer himself enjoys in microeconomic life, which contains the equal taxable rights, rights to learn the truth, rights of protecting privacy and business secrets, and rights to apply for reviewing the case and litigation rights.
【关键词】 税收法律关系;
纳税人;
依法治税;
【Key words】 taxation legal relation; taxpayer; managing the taxation according to the law;
【Key words】 taxation legal relation; taxpayer; managing the taxation according to the law;
- 【文献出处】 连云港职业技术学院学报(综合版) ,JOURNAL OF LIANYUNGANG TECHNICAL COLLEGE , 编辑部邮箱 ,2001年03期
- 【分类号】D922.22
- 【被引频次】3
- 【下载频次】56