刍议税收情报交换制度中纳税人权利保护和救济机制的完善
发布时间：2018-12-24 06:48
【摘要】：我国的税收情报交换制度在保护纳税人权利方面存在明显不足:由于"商业秘密"和"隐私"等概念的模糊性,加之纳税人主张权利的路径不清晰,主张权利的规范性文件法律位阶较低,导致纳税人很难实际对权利进行救济。为此,应通过在《税收征管法》中新增条款或者制定具有法律层级的《国际税收合作施行法》,明确引入纳税人的知情权、纳税人的行政复议和行政诉讼权、争议期间暂停税收公权力的权利以及国家赔偿权,加强对纳税人权利的保护和救济。
[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.
【作者单位】： 华南理工大学法学院;高邮市地方税务局;
【分类号】：D922.22;F812.42
[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.
【作者单位】： 华南理工大学法学院;高邮市地方税务局;
【分类号】：D922.22;F812.42
【参考文献】
相关博士学位论文 前1条
1 付慧姝;国际税收情报交换制度法律问题研究[D];厦门大学;2008年
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1 周s，
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