It is estimated that the thesis will realize the ideal of advancing a new setup and new vision which will play an active role in 预计本文将实现研究体系新、研究视角新的目的，对丰富税权理论研究和指导税收实践具有积极意义。
The measures are brought out to strengthen protection for the taxation power in accordance with the existed problems at the view of theory and practice 3 、税权保护与救济。根据存在的问题，从理论和实践角度提出强化税权保护的措施。
Taxpayer ' s tax right means in the legal relation of the tax revenue , the right of tax law profit corresponding with obligation to pay tax that the taxpayer enjoys 纳税人税权是指在税收法律关系中，纳税人所享有的与纳税义务相对应的税法权利。
On the basis of the overall thinking , the thesis will elaborate the problems from three views : first . the inadequate of taxation power protection and the taxation law 根据这一总体思路，全文共分三大部分进行深入研究: 1 、税权保护的缺失与税收法治。
The opponents included flat - tax happy estonia , as well as britain and ireland , both countries with theological objections to ceding tax powers to brussels 这些反对者包括热衷单一税制的爱沙尼亚，还有英国和爱尔兰，两国用神学上的异议来终止布鲁塞尔的税权。
China implemented the financial system of the allocation in 1994 , disposed the tax right , but seen from situation operated for many years , many questions exist 我国于1994年实行分税制财政体制,对税权进行了配置,但从多年运作的情况看,这种税权配置存在不少问题。
Whether the power of levy is expanded or the power of use is abused , they all indicate it is necessary and imminent to control and reform the power of taxation in our country 摘要无论是征税权的扩张还是用税权的滥用，都表明我国税权控制与改革的必要性与紧迫性。
The study indicates the limitation of imposing tax through congressional or parliamentary procedure , and emphasizes the importance of constitutional constraint on tax power 研究指出了法治社会中税收法定的有限性，提出施加宪政约束是保障税权不被滥用的又一道防线。
The thesis divides the taxation powers into country power government power and citizen power by the essential characteristic of taxation law and the movement regularity of taxation revenue 本文依据税收法律的本质特性和税收运动规律，将税权分为国家税权、政府税权和公民税权三大类。
