構(gòu)建我國(guó)納稅人權(quán)利保護(hù)體系的研究.pdf

1、東北大學(xué)碩士學(xué)位論文構(gòu)建我國(guó)納稅人權(quán)利保護(hù)體系的研究姓名：閔睿申請(qǐng)學(xué)位級(jí)別：碩士專業(yè)：憲法學(xué)與行政法學(xué)指導(dǎo)教師：王太金20051201東北走學(xué)碩士學(xué)位論文AbstractStudyontheProtectionSystemofTaxpayers’rightsinOurCountryAbstractTheprotectionhistoryoftaxpayers’rightsshowthatthetaxpayers’rightsareest

2、ablishedbasedonconstitutionalismanddevelopwiththedemocracy，humanrightsandtheruleoflawUltimately，taxpayers’rightsareensuredbyconstitutionalismNowadays，inmanydevelopedcountries，thematurityprotectionsystemoftaxpayers’rights

3、hasbeenestablishedManyinternationalorganizationsareworkinghardtoacceleratethetaxpayers’rightsprotectioninmanycountriesProtectionoftaxpayers’rightshasbecomeaglobalcommonthemeinrightsprotectionandeconomiccooperationresearc

4、hareasInourcountrytheprotectionoftaxpayer’Srightsisstillonitsinitialstagesbecauseoftheweaknessoftheconstitutionalism，whichseriouslyaffectstheeconomicdevelopmentandthecourseoflawinourcountryTherefore，itisnecessarytOfurthe

5、rprobeintotaxpayers’rightsintheoreticalstudyandpracticalanalysisInordertoprotecttaxpayers’essentialrights，thisthesisassociatestaxlevywithtaxuse，andputsthetwosidestogethertoinvestigateFromtheaspectofconstitutionalism，weco

6、nfirmtaxpayers’rightsandconstructtheprotectionsystemoftaxpayers’rightsThisthesisisdividedintofourchaptersThefirstchapteristhegeneraldescriptionoftaxpayers’rightsWeanalyzethetaxnatureandtherequestofhumanrightprotectionand

7、makeadefinitionoftaxpayers’rightsThenweclarifythedifferencesofthetaxpayers’rights，civilrightsandhumanrightsInthesecondchapter，fromthecurrentsituationofconsciousness，legislationandthesocietyprotection，weanalyzesomeproblem

8、soccurredinthetaxpayers’rightsprotectioninourcountryInthethirdchapter，weintroducethemechanismsoftaxpayers’rightsprotectionofdevelopedcountriesandstudyfurthertheconstitutionalismfoundationoftaxpayer’SrightsprotectionInthe