纳税人权利保障问题地研究.pdf

维权能力、加强立法规范、规范执法环境以及弥补司法救济手段五个层面全面提出了纳 税人权利保障的实现方式。 关键词：纳税人权利；权利保障；权利本位意识 Ⅱ ABSTRACT Protectionof isofdemandto and human taxpayerrights respectprotect rights，which alsois totax andconstructionofasocialist undertheruleoflaw． necessary country legislation a tax inorderto isof toconstructscientificlaw Meantime，it greatsignificance system andlaw thesocialist tradition, history，culture improve legalsystem．However,influencedby civil self-esteemconsciousnessis mostcommon is obligation de印-seated．The phenomena tax of than and that activitiesremindcitizens both tax，rather always obligationpaying rights of resultistheforceofthe would leadtothe obligationstaxpayer．The mandatoryinevitably tax violentresistanceofthe taxes andsevere of obligator，massiveevading loophole，all will taxactivitiesand nationaleconomic which affectthe directly orderly therebyimpede andconstructionoftheruleoflaw．Theother thesame time，are development phenomena，at in