| 试论纳税人的权利 |
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| 引用本文： | 陈晓宁.试论纳税人的权利[J].连云港职业技术学院学报,2001,14(3):23-25. |
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| 作者姓名： | 陈晓宁 |
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| 作者单位： | 南京大学法学院,江苏,南京,210007 |
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| 摘 要： | 纳税人的权利体现为两个层面的含义：一是民主立法权和民主监督权；二是纳税人作为个人在微观经济生活中享受的具体的权利，包括平等的纳税权，知情权，个人隐私和商业秘密得到保护的权利，申请复查和诉讼的权利。
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| 关 键 词： | 权利 税收法律关系 纳税人 依法治税 民主立法权 民主监督权 纳税权 知情权 |
| 文章编号： | 1009-4318(2001)03-0023-03 |
| 修稿时间： | 2001年5月26日 |
On Rights of Taxpayers |
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| CHEN Xiao-ning.On Rights of Taxpayers[J].Journal of Lianyungang Technical College,2001,14(3):23-25. |
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| Authors: | CHEN Xiao-ning |
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| Abstract: | Rights of taxpayers reflects two aspects. One is the demoncratic legislative power and the demoncratic rights of supervision and the other is the concrete rights that the taxpayer himself enjoys in microeconomic life, which contains the equal taxable rights, rights to learn the truth, rights of protecting privacy and business secrets, and rights to apply for reviewing the case and litigation rights. |
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| Keywords: | taxation legal relation taxpayer managing the taxation according to the law |
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