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dc.contributor.advisor廖益新
dc.contributor.author张仁杭
dc.date.accessioned2016-02-14T02:18:43Z
dc.date.available2016-02-14T02:18:43Z
dc.date.issued2004-06-24 20:00:43.0
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/23111
dc.description.abstract世界各国尤其是发达国家一贯重视保护纳税人权利,而在我国税收实践中纳税人权利的保护相对较欠缺。针对这样的现实,本文选择纳税人权利保护这一问题进行探讨。意在通过对纳税人权利保护问题的研究,唤起国内各界对纳税人权利保护应有的关注,促进征纳关系的良性循环,推动税收法制建设的健康发展。本文除前言和结束语外,分四个部分展开讨论。 第一章从纳税人权利的基本理念入手,对纳税人和纳税人权利的概念进行界定,在此基础上,从税收法律关系、公共财政以及税权配置等不同视角进一步探究纳税人权利保护的理论依据,从而得出结论:纳税人权利应当同纳税人义务一样受到同等的重视,纳税人权利必须受到平等保护。 第二章利用所收集到的各...
dc.description.abstractCountries all over the world, especially the developed countries, have attached great importance to protecting the taxpayers’ rights. However, in the taxation practice of China, it lacks the protection of such rights. Targeting at such reality, the essay chooses to discuss the issue of protecting the rights of taxpayers. The purpose is to, through the research of the protection of the rights of ta...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=7666&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=8868
dc.subject纳税人
dc.subject权利
dc.subject法律保护
dc.subjectTaxpayer
dc.subjectRights
dc.subjectLegislative Protection
dc.title纳税人权利保护研究
dc.title.alternativeResearch on the Protection of Taxpayers’ Rights
dc.typethesis
dc.date.replied2004-06-24
dc.description.note学位:法律硕士
dc.description.note院系专业:法学院法律系_法律硕士(JM)
dc.description.note学号:X200008003X


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