纽约市公布了一项以联邦纳税人权利法案为范本而制定的10点政策。
New York City announced a 10-point policy patterned on the federal bill of rights for taxpayers.
本文在对传统税收理论进行批判的基础上，引进西方契约论对我国纳税人权利保障进行论证。
In this paper, the traditional criticism of the theory of taxation, based on the introduction of Western Contract in China to demonstrate protection of the rights of taxpayers.
目前我国无论是在税收理念、税收法制建设还是在税收执法过程中，都对纳税人权利保障重视不够。
At present, China both in the tax idea, tax the legal system or in the tax enforcement process, have paid insufficient attention to the protection of the rights of taxpayers.
第四部分是本文的重点之一，即通过分析我国纳税人权利体系存在的问题及缺陷，试图重构我国纳税人权利体系。
Part IV of this essay is to focus on one, that is, by analyzing the system of taxpayer rights and the existence of defects Reconstruction of our taxpayers to the right system.
对此，将从税收立宪的三个重要维度，即税收法定主义、税收公平主义和纳税人权利保护三个方面进行国家税权制约价值的分析。
For this point, this part will study the value of national tax power and right restriction on the tax legalism, tax fair and protection of taxpayers 'rights.
税法公平价值的核心应是税法的本质公平，而目前我国对于纳税人权利保护的缺失是造成税法本质公平未能充分实现的重要原因。
The core of equality value of tax law should be the nature of equality. But, at present, equality nature of tax law can not be fully realized due to the lack of taxpayer 's right protection.
笔者从纳税人权利的历史演进出发，剖析了纳税人权利的含义和特征，并在此基础上提出纳税人权利由纳税人的基本权利和一般性权利两部分构成。
Meaning and character of taxpayer's rights is introduced in taxpayer's rights' historical process. Taxpayer's rights consist of the basic rights and universality rights.
笔者从纳税人权利的历史演进出发，剖析了纳税人权利的含义和特征，并在此基础上提出纳税人权利由纳税人的基本权利和一般性权利两部分构成。
Meaning and character of taxpayer's rights is introduced in taxpayer's rights' historical process. Taxpayer's rights consist of the basic rights and universality rights.
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