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dc.contributor.author林德木
dc.date.accessioned2017-11-14T00:59:47Z
dc.date.available2017-11-14T00:59:47Z
dc.date.issued2003-04-25
dc.identifier.citation税务与经济(长春税务学院学报),2003,(02):59-62
dc.identifier.issn1004-9339
dc.identifier.otherSWYJ200302016
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/137497
dc.description.abstract国际税收情报交换是防止国际逃避税的最流行及最有效的相互行政协助机制。受影响纳税人的合法权益应当不受情报交换程序的不当损害。为此 ,应在情报交换机制中建立纳税人参与制度 ,对情报交换相互协助机制的程序正当性和合理性实施某种程度的监督
dc.description.abstractThe exchange of the international tax intelligence is used to prevent international tax avoidance.The legal right of taxpayer shouldn't be influenced by the exchange of the intelligence.Therefore,the system of the participatory right of taxpayer should be implemented.The correctness and the reasonability in the process of coordinating the exchange of intelligence should be monitored.
dc.language.isozh_CN
dc.subject国际税收情报交换
dc.subject纳税人
dc.subject参与权
dc.subjectthe exchange of the international tax intelligence
dc.subjecttaxpayer
dc.subjectparticipatory right
dc.title论国际税收情报交换程序中的纳税人的参与权
dc.title.alternativeOn the Participatory Right of Taxpayer in the Procedureof Exchanging the International Tax Intellingence
dc.typeArticle


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