落实税收法定原则与纳税人合法权益保护

发布时间：2019-07-02 16:24

【摘要】：税收法定原则既构成了现代财税法治的基石和核心内容,也因为财税在国家治理中的特殊地位,成为全面推进依法治国的基础和重要支柱。落实税收法定原则的实质和核心,就是维护税法尊严,保护纳税人的合法权益。要落实税收法定原则,切实加强对纳税人合法权益的保护,必须多措并举,协同发力,包括完善税法体系、严格依法治税以及建立健全纳税人权益保护组织和相关体制机制。
[Abstract]:The principle of tax legality not only constitutes the cornerstone and core content of modern fiscal and taxation rule of law, but also becomes the foundation and important pillar of promoting the rule of law in an all-round way because of the special position of fiscal and taxation in national governance. The essence and core of implementing the principle of tax legality is to safeguard the dignity of tax law and protect the legitimate rights and interests of taxpayers. In order to implement the legal principle of tax revenue and strengthen the protection of the legitimate rights and interests of taxpayers, we must take measures at the same time and make concerted efforts, including perfecting the tax law system, strictly administering tax according to law, and establishing and perfecting the organization for the protection of taxpayers' rights and interests and the relevant system and mechanism.
【作者单位】：中国财税法学研究会;
【分类号】：D922.22

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