摘要
本文意在分析在尊重纳税人权利方面存在的主要问题 ,以及如何有效地保护纳税人的合法权益 ,为纳税人依法纳税提供前提保障。
The article analyses the existing problems in respecting taxpayers rights and interests and how to protect taxpayers rights and interests and offering premise safeguard for the taxpayers paying tax by the law.
出处
《湖北财经高等专科学校学报》
2001年第4期18-20,共3页
Journal of Hubei College of Finance and Economics
关键词
纳税人
税收法律关系
依法纳税
合法权益
保障
taxpayers
taxpayers rights and interests
tax law relations
paying tax by the law
