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纳税人权利是税法理论的重要组成部分,本文对纳税人权利从法律基础、生存权、要求税务机关履行正当程序的权利、以及救济权等几个方面进行了阐述。
The taxpayers ’rights are the important part of the tax law theory. This article elaborates on the taxpayers’ rights from the legal basis, the right to subsistence, the right to require the tax authorities to perform due process, and the right to relief.