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纳税人权利的保障是一个国际性问题,我国是一个发展中国家,有我国的具体国情,纳税人权利的保障也应具有中国特色。
The protection of taxpayers ’rights is an international issue. Our country is a developing country with the specific national conditions of our country. The protection of taxpayers’ rights should also have Chinese characteristics.