我國(guó)納稅人知情權(quán)的法律保護(hù)研究
[Abstract]:Lenin once said: "it is pointless to talk about democracy, regardless of openness." When people can not protect the right to know, not to mention the realization of the possibility of openness. China is a country governed by taxes, and the guarantee of taxpayers' right to know is the basis of the national tax power and the key force to promote the development of future tax revenue in our country. November 6, 2009, For the first time, the State Administration of Taxation has issued a notice on the rights and obligations of taxpayers. The main content of the announcement is to determine the 10 obligations and 14 rights enjoyed by Chinese taxpayers. Among them, taxpayer's right to know is paid more and more attention as a top priority. At present, the consciousness of the taxpayer's right to know has gradually taken root in the people's mind, and the legal protection of the taxpayer's right to know in our country has gradually become more and more concrete, but there are few legal provisions concerning the actual content, and the relevant legal system is not perfect enough. The supporting safeguard mechanism is not yet sound. Therefore, this article proceeds from the reality, takes the legal principle as the foundation, combs our country taxpayer to know the right to know the related laws and regulations carefully, provides a little reference for the further protection our country taxpayer to know the right to know. This paper is divided into three parts: introduction, text and conclusion. The main content of the introduction is the purpose and significance of the research, research methods and innovation. The text focuses on "what", "why", "how to do" three aspects of spiral and progressive analysis. First, the introduction to the legal protection of the taxpayer's right to know mainly discusses the meaning, nature, theoretical basis and practical significance of the taxpayer's right to know, thus laying a theoretical foundation for the subsequent analysis. The most important one is the pluralistic relation between tax legalism and tax law. Secondly, the current situation and problems of the legal protection of the taxpayer's right to know are analyzed mainly from the aspects of the taxpayer's independent consciousness, the constitution and related laws and regulations, the administrative system, and the judicial protection. On the basis of fully affirming the progress of the legal protection of the taxpayer's right to know in our country, it is soberly realized that there are still shortcomings, and the research on the legal protection of the taxpayer's right to know has a long way to go. Thirdly, the international experience of the legal protection of taxpayer's right to know introduces the specific measures of the legal protection of the taxpayer's right to know in the typical countries of Anglo-American law system and civil law system respectively, combining with the actual situation of our country, proceeding from the national conditions. The successful experience that can be used for reference is put forward. Fourth, the perfection of the legal protection of the taxpayer's right to know in our country, which is the most important part of this paper, mainly from raising the taxpayer's awareness of safeguarding their rights, perfecting the laws and regulations of the taxpayer's right to know, and perfecting the judicial safeguard mechanism of the taxpayer's right to know. Strengthen the supervision of financial expenditure and improve the timeliness and effectiveness of administrative relief. With the awakening of taxpayer's right consciousness, more and more attention has been paid to the "taxpayer's right to know", which has gradually entered the public's vision. The research on the legal protection of taxpayer's right to know is a subject of active practical significance. The study of taxpayer's right to know is only the beginning and not the end.
【學(xué)位授予單位】:吉林財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】:碩士
【學(xué)位授予年份】:2015
【分類號(hào)】:D922.22
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