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author:

兰润芳 (兰润芳.) [1]

Indexed by:

CQVIP

Abstract:

纳税人是税收的主体,在我国税收历史发展中,对这一主体强调更多的是其义务,却忽视了其权利的保护.因此,对纳税人权利保护进行探讨,具有重要的现实意义.文章首先阐述纳税人权利的内涵,分析了当前我国纳税人权利保护的现状,并在此基础上提出了法律机制的完善途径.

Keyword:

完善 现状 纳税人权利

Community:

  • [ 1 ] [兰润芳]福州大学

Reprint 's Address:

  • 兰润芳

Email:

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Source :

哈尔滨学院学报

ISSN: 1004-5856

CN: 23-1485/G4

Year: 2013

Issue: 9

Volume: 34

Page: 61-63

Cited Count:

WoS CC Cited Count:

SCOPUS Cited Count:

ESI Highly Cited Papers on the List: 0 Unfold All

WanFang Cited Count: -1

Chinese Cited Count:

30 Days PV: 10

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