纳税人权利保护法治化研究( 货号:751976284) 下载 pdf 百度网盘 epub 免费 2025 电子版 mobi 在线

基本信息

商品名称： 纳税人权利保护法治化研究

出版社： 法律出版社

出版时间：2021-12-01

作者：郝朝信

译者：

开本： 16开

定价： 37.00

页数：167

印次： 1

ISBN号：9787519762841

商品类型：图书

版次： 1 内容提要

纳税人权利划分为自然权利和法律权利。伴随着纳税人自然权利向法律权利的转化，纳税人权利保护开始法治化进程。纵观历史脉络，纳税人权利保护立法不断完善，G家税权逐步受到制约。当今世界，西方G家纳税人权利保护法治形式尚难以契合实质的正当性。基于“税收取之于民、用之于民”的先进性逻辑，中国纳税人权利保护法治化取得重大进展，但在理论上尚需拓展税收法定主义和债权债务关系说内涵，实践中应加强宪法保护、落实税收法定原则、完善税收征收程序、细化税收使用公开等。

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