| 试论纳税人诉讼制度 |
| |
| 引用本文： | 李桂英.试论纳税人诉讼制度[J].哈尔滨学院学报,2004,25(1):75-79. |
| |
| 作者姓名： | 李桂英 |
| |
| 作者单位： | 宝鸡文理学院,政法系,陕西,宝鸡,721007 |
| |
| 摘 要： | 本文认为纳税人诉讼中的“纳税人”,包括纳税义务人以及与纳税义务人地位类似的代扣代缴义务人、负税人,我国应确立纳税人诉讼制度,赋予纳税人通过司法途径监督税务机关征收行为和政府使用税款行为的权利。
|
| 关 键 词： | 纳税人 行政诉讼 税款 公共资金 诉讼制度 政务公开 起诉资格 |
| 文章编号： | 1004-5856(2004)01-0075-05 |
| 修稿时间： | 2003年5月12日 |
On the System of Taxpayer's Litigation |
| |
| LI Gui-ying.On the System of Taxpayer's Litigation[J].Journal of Harbin University,2004,25(1):75-79. |
| |
| Authors: | LI Gui-ying |
| |
| Abstract: | In our country,a taxpayer refers to a man who has an obligation to pay taxes. This text has the broad sense of comprehension for the taxpayer. The taxpayer "in the taxpayer's litigation" refers to the taxpayer and the man who is equal to his position, and who pays the taxation in fact. The system of taxpayer's litigation should be established, and give taxpayers rights to supervise the government's expropriation. |
| |
| Keywords: | taxpayer administrative litigation taxation public funds |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
|
