Taxpayers'right to relief is the last channel and bottom line value for protecting taxpayers'rights.Currently,tax cases are rapidly increasing,and taxpayers'right to relief should play a remedial role when their rights and interests are damaged.However,based on current judicial cases,relevant data,and cost-benefit analysis of the actual effectiveness of relief procedures,it is found that there are still many problems when taxpayers exercise their tax relief rights.For example,the widely criticized dual pre emptive sys-tem has resulted in limited exercise of relief rights and high exercise costs.Therefore,it is necessary to clarify the idea of protecting taxpayers'rights,adjust the dual pre payment system,and optimize the relief procedures to fully protect taxpayers'rights and ulti-mately promote the formation of a good collection and payment relationship between both parties.
关键词
纳税人权利保护/税务救济权/救济程序/双重前置
Key words
protection of taxpayers'rights/Tax relief rights/Relief procedure/Double front
维普
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