The Problems and Optimization Path of Chinese Taxpayers'Exercise of Tax Relief Rights
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.
protection of taxpayers'rightsTax relief rightsRelief procedureDouble front
万方数据
维普
