【摘要】：我國的稅收情報交換制度在保護納稅人權(quán)利方面存在明顯不足:由于"商業(yè)秘密"和"隱私"等概念的模糊性,加之納稅人主張權(quán)利的路徑不清晰,主張權(quán)利的規(guī)范性文件法律位階較低,導(dǎo)致納稅人很難實際對權(quán)利進行救濟。為此,應(yīng)通過在《稅收征管法》中新增條款或者制定具有法律層級的《國際稅收合作施行法》,明確引入納稅人的知情權(quán)、納稅人的行政復(fù)議和行政訴訟權(quán)、爭議期間暫停稅收公權(quán)力的權(quán)利以及國家賠償權(quán),加強對納稅人權(quán)利的保護和救濟。
[Abstract]:China's tax information exchange system has obvious shortcomings in protecting the rights of taxpayers: due to the ambiguity of the concepts of "trade secret" and "privacy", and the unclear path of the taxpayer's claim rights, The legal rank of the normative documents claiming rights is low, which makes it difficult for taxpayers to remedy the rights. Therefore, it is necessary to introduce the taxpayer's right to know, the taxpayer's right to administrative reconsideration and administrative litigation by adding new articles to the tax Collection and Administration Law or formulating the International tax Cooperation implementation Law, which has a legal hierarchy. The right to suspend public tax power and the right to state compensation are suspended during the dispute, and the protection and relief of taxpayers' rights are strengthened.
【作者單位】： 華南理工大學(xué)法學(xué)院;高郵市地方稅務(wù)局;
【分類號】：D922.22;F812.42

【參考文獻】

相關(guān)博士學(xué)位論文 前1條

1 付慧姝;國際稅收情報交換制度法律問題研究[D];廈門大學(xué);2008年

【共引文獻】

相關(guān)期刊論文 前10條

1 周s，

本文編號：2390288