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我国纳税人知情权的提出是源于2001年修改之后的《中华人民共和国税收征管法》,该法第7条规定,税务机关应当广泛宣传税收法律、法规、普及纳税知识,无偿为纳税人提供纳税咨询服务。第8条规定,纳税人、扣缴义务人有权向税务机关了解国家税收法律、行政法规、政策的规定以及与纳税程序有关的情况。本文试图透过纳税人、税收政策、知情权三者的关系,来探讨纳税人对知情权概念的理解。
The taxpayers’ right to know is put forward from the “Law of the People’s Republic of China on Tax Collection and Administration” after the amendment in 2001. Article 7 of the law stipulates that the tax authorities should widely publicize tax laws and regulations, popularize tax knowledge and provide taxpayers with money Tax advisory services. Article 8 stipulates that the taxpayers and withholding agents have the right to understand with the tax authorities the provisions of the state tax laws, administrative regulations and policies as well as the conditions related to the tax payment procedures. This paper tries to explore taxpayers’ understanding of the concept of the right to information through the relationship between taxpayers, tax policies and the right to know.