河北学刊
河北學刊
하북학간
Hebei Academic Journal
2011年
1期
150~153
,共null页
理论基础 税制缺陷 权利保障 对策完善
理論基礎 稅製缺陷 權利保障 對策完善
이론기출 세제결함 권리보장 대책완선
The basis of theory; the defect of system on income tax; the guarantee of taxpayer rights; countermeasure and perfection
纳税人权利保障和所得税制的完善有密切关系,两者有共同的法理基础。目前,中国所得税制在许多方面制约着纳税人权利的全面实现：税制模式的单一、扣除标准的缺陷、经济性重复征税的负担、纳税申报制的滞后性等。如何在以上方面完善中国所得税制,彰显纳税人权利,值得每一个纳税人思考和研究。
納稅人權利保障和所得稅製的完善有密切關繫,兩者有共同的法理基礎。目前,中國所得稅製在許多方麵製約著納稅人權利的全麵實現：稅製模式的單一、釦除標準的缺陷、經濟性重複徵稅的負擔、納稅申報製的滯後性等。如何在以上方麵完善中國所得稅製,彰顯納稅人權利,值得每一箇納稅人思攷和研究。
납세인권리보장화소득세제적완선유밀절관계,량자유공동적법리기출。목전,중국소득세제재허다방면제약착납세인권리적전면실현：세제모식적단일、구제표준적결함、경제성중복정세적부담、납세신보제적체후성등。여하재이상방면완선중국소득세제,창현납세인권리,치득매일개납세인사고화연구。
The guarantee of taxpayer rights has close relationship with system of income tax,both have common legal basis.At present,systems of income tax in many aspects restrict the entire reality about taxpayer rights in our country：the single mode system of income tax、the defect on standard of deducting 、the tax burden on economic double levying tax、 the lag system on declaring of paying tax and etc.How to improve systems of income tax in above aspects embodies taxpayer rights,it demands each taxpayer to study.
