纳税人权利

纽约市模仿联邦纳税人权利法案公布了10点政策。

New York City announced a 10-point policy patterned on the federal bill of rights for taxpayers

论我国纳税人基本权利体系的构建

On the Construction of Basic Right System of Tax-payers in Our Country

我国企业税收筹划可行性在于：我国法律确认了纳税人的权利；

The law of our country has confirmed the taxpayer 's right .

纳税人的权利源于社会契约。

The rights of taxpayer originate from social contract .

纳税人的权利和义务不对等。

The right and the obligation of a tax payer are not balance ;

试论纳税人的权利

On Rights of Taxpayers

国内对税务机关和纳税人的权利义务方面的研究日渐多起来，对税收法定主义原则与我国税收法治的结合上已有了初步研究。

There are more and more studies on the rights and obligations of the taxation units and taxpayers in our country .

纳税人的权利及其保护越来越受到关注，成为一个热门话题。

Taxpayer 's right and it 's the protection more and more receives the attention , becomes a hot topic of discussion .

作为公民在经济领域中的身份，纳税人的权利应该包括政治、经济和纳税权利。

As the identity of a citizen in the economical field , taxpayer 's rights should include political , economical and ratepaying rights .

随着我国的税法新发展，纳税人的权利亦需要重新认识。

Abstract along with the new development of tax law in china , the taxpayer needs to become once again acquainted with their rights .

对在税收管理下如何保护纳税人合法权利这一问题进行深入探讨，提出自己新的见解。

Tax administration in how to protect the legitimate rights of the taxpayer-depth discussions of this issue and put forward their own new ideas .

对于纳税人的权利，不是不重视，而是缺乏具体的保障制度设置，缺乏可操作性。

As for the right of taxpayers , what we lack is not attention , but the concrete system installation of guarantee and operability .

纳税人的权利可以分为纳税人作为自然人所享有的权利和在税收法律关系中享有的权利。

The right of the taxpayer can be divided the right as natural person and as the right of the subject of the law .

本文分析了税法赋予纳税人的权利和义务，提出了企业纳税筹划的具体方法，达到了节税的目的。

The paper analyzes the right and duty for enterprise to pay tax and put forward the methods for enterprise plan to economize the amount tax .

从政治学视角，税权纵向划分存在的基础是地方纳税人基本权利的保障。

From politics perspective , based on the guarantee of local taxpayers ' basic rights , local taxing power should be limited under the control of local taxpayers .

通过学习国外先进体制，借鉴优秀研究成果，着重从税收征管方面探讨对纳税人的权利保护问题。

Through learning foreign advanced mechanism , draw lessons from domestic excellent research the achievement , emphatically from the tax collection of taxpayer discusses the rights protection problems .

其次介绍了税务行政复议的功能，其中包括保护纳税人合法权利的功能；税务机关自我监督的功能；减少行政诉讼的诉累。

Then introduces the function of the tax administrative review , including the function of protecting the legitimate rights of taxpayers : the tax authorities of self-monitoring function : reduce administrative proceedings v. tired .

本人认为，假如纳税人的权利对人们有吸引力，人们会争当纳税人，会争着多交税，这样的税法才成功呢！

Oneself think , if the right of taxpayer is right people is charming , people can be contended for when taxpayer , can contend for pay tax more , such tax law just succeeds !

纳税人的权利不仅体现在纳税过程中，而且在税收支出中纳税人享有的权利也应该是广泛的，应该得到法律的完整的保护。

Not only taxpayer 's right manifests in the tax payment process , moreover the right that the taxpayer enjoys in the tax charge also should be widespread , should obtain the legal integrity protection .

在第二代隐私权发展的过程中，税务隐私成为纳税人众多权利中之重要的一种，其同样享有第二代隐私权的控制、支配的权利。

In the second-generation development process of the right to privacy , the right to taxpayer privacy , to be the important one of the taxpayer rights , it enjoys the same second-generation right of control privacy rights , the dominant rights .

如果税务干部经不起金钱的诱惑，使用不好手中的权力，大搞权钱交易、以税谋私，必将使纳税人的权利受到侵犯，国家的利益遭受损害。

If the tax cadres can not withstand the temptation of money , use their power not vigorously engaged in money , in order to seek personal gains taxes will inevitably lead to violations of the rights of taxpayers , damage to national interests .

税务行政审批作为我国行政审批制度的重要组成部分，是政府实施税务管理的一个重要手段，大量存在于当前的税务行政管理实践中，几乎影响着所有纳税人的权利与义务。

As an important part of the administrative license system , the tax administrative examination and approval is a effective means to manage tax affairs . It abounds in the current tax administration practice , almost affects the right and the duty of all taxpayers .

在我国，纳税人基本权利&赞同纳税、选举代表、政府服务、节俭税款等的缺失是建立市场经济和公共财政的障碍；

In our country , fault in basic rights of taxpayers , such as consent to tax payment , election of representatives , service from governments and prudence in paying taxes , constitutes obstructions for legal governing of taxation , establishment of market economy as well as public finance .

换句话说，纳税人有什么权利？

In other words , what right does taxpayer have ?

从一则案例看纳税人程序性权利的保障&兼论经济法、行政法中的刑事司法介入

Discuss the Taxpayer Procedural Right Protection from One Case

纳税人程序性权利研究

Research on Procedural Right of Taxpayers

明确纳税人的基本权利并强调政府对基本税权的保障；

The basic rights of taxation should be clarified and the government 's protection of it emphasized ;

第二章是确认和保护纳税人程序性权利的理论基础及现实意义。

Chapter two is about the theory foundations and practical significance of affirming and protecting the procedural right of taxpayers .

税收筹划是纳税人应有的权利，是纳税人规避税收负担的主流形式。

Tax planning is the legal right of taxpayer , and also is the fist choice of taxpayer in order to avoid tax .

接着，对税收筹划的背景进行了分析，包括说明现行税法体系，以及介绍税制环境和行政执法环境中纳税人享有的权利。

Then it introduces the background of tax planning , containing the present tax law organization system , rights of taxpayer in the taxation system and tax administration .