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保障的重要性,措施(Importance of security measures)
保障的重要性,措施(Importance of security measures)
October 2009
Twenty-third volume, fifth issue
Journal of Shandong Institute of Business and Technology
Journa, l, O, F, Shandong, O, F, Institute, Bus, iness, and,, T, echno, log, y
Oct. 2009
V O.L 23 N O. 5
Financial and financial research
Discussion on the construction of taxpayer rights guarantee system
[ePub] 2009-04-28
[author introduction] Tong Yonghua, born in 1959, female, Shandong Yantai, accountant of Yantai Laishan District Finance Bureau, research direction for tax law and accounting theory and practice, (Electronic)
Mailbox) w Ulim ei99@ 163. com.
Tongyonghua
(Finance Bureau of Laishan District, Shandong, Yantai 264005)
[Abstract] taxpayers as the backbone of a countrys economic lifeline, improve taxpayers rights awareness, protect taxpayers rights is significant and far-reaching
Significance. Therefore, it is necessary to build a comprehensive protection system of taxpayers rights from the aspects of legislation, law enforcement and social environment, and all aspects complement each other
Only in this way can the taxpayers rights be fully and effectively protected.
Taxpayer rights protection; administration according to law; tax environment
[CLC number] F812. 42 [document identification code] A [article number] 1672-5956 (2009) 05-0070-03
I. significance of taxpayer rights protection
The state itself can not obtain income, the state has a huge amount
Wealth is essentially part of the way people pass taxes and so on
The property was formed by the state. The people keep their wealth in accordance with the law
Provided that the transfer to the state, the premise is by the state on behalf of the public interest
The identity of the table provides public goods to all members of society, promoting society
Welfare. In this sense, the taxpayer is a country
Cornerstone, it is of great significance to protect the rights of taxpayers.
(1) safeguarding the rights of taxpayers is the need to build a harmonious society
To b
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