摘要
《关于纳税人权利与义务的公告》的颁行并未改变我国纳税人权利无保障的现状。本文从《公告》入手,分析我国纳税人权利保障的立法现状,通过借鉴外国纳税人保障制度及有利经验,最终探求从立法角度对我国纳税人权利保障制度的完善。
About the taxpayers of the rights and obli gations of the written announcement hasn＇t changed our rights without security situation of taxpayers.This essay analyses of announcement of the taxpayer rights legislation,by referrring foreign taxpayers and security system,explore legislation experience from the Angle of system to ensure our taxpayer rights.
出处
《特区经济》
北大核心
2011年第1期248-249,共2页
Special Zone Economy
