Indexed by:
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:
Reprint 's Address:
Email:
Version:
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:
SCOPUS Cited Count:
ESI Highly Cited Papers on the List: 0 Unfold All
WanFang Cited Count: -1
Chinese Cited Count:
30 Days PV: 10
Affiliated Colleges: