【论更新税收观念明确税收徵纳双方的权利与义务】韩晓东.pdf
TableofContents Preface Unit1 Renewthe concept oftax 1The concept of taxation of traditional economic systems:essentially deducted doctrine 2The conceptof taxation sincereforming economic systems:dutiesdoc-trine 3The concept oftaxation under the conditionsofmarket economy:doc-trine of symmetricrig
Payingtaxation accordingtolaw is the premiseAdvance taxplace isthe condition Tax workers prefect business level is the base Speedy and accurate serve is thepurpose 2The way to achieve for tax payers
第三章 税务机关的权利与义务 、税务机关的权利 31(一)税款征收权(二)税务管理权(三)税务稽查权(四)获取信息权(五)强制执行权(六)违法处罚权二、税务机关的义务 32(一)依法征税的义务(二)提供服务的义务(三)保守秘密的义务(四)依法告知的义务 第四章纳税人的权利与义务 一、纳税人的权利(一)税款征收权(二)依法申请减税、免税权(三)多缴税款申请退还权.