纳税人获得帮助权研究

摘要

With the awakening of taxpayer's right consciousness, as wel as the national tax rule of law, deepening the reform of the national tax colection and management system, the taxpayer right protection causes more and more attention. At the present stage, the construction of the basic rights system of Chinese taxpayers is stil in the initial stage, there are many deficiencies. In order to further enrich our taxpayer rights protection system. This paper analyzes the taxpayers get help in the theoretical foundation, meaning, connotation, foreign taxpayers help right system, combined with the status quo of China's tax colection and management, puts forward some suggestions for our country taxpayer get help right system.%随着纳税人权利主体意识、权利意识的觉醒，以及国家税收法治、深化国家税收征管体制改革的需要，纳税人权利保护越来越受到重视。现阶段，我国纳税人基本权利体系的构建还处于初步阶段，存在许多不足之处。为进一步充实我国纳税人权利保护体系，本文通过对纳税人获得帮助权的理论基础、含义、内涵进行分析，并借鉴国外纳税人获得帮助权的制度，结合中国的税收征管现状，提出了些许构建我国纳税人获得帮助权制度的建议。