论税收服务及其法律救济

税收服务是由税务机关向税务行政相对人提供的一种法定服务,其行为的性质是税务机关对于相对人所实施的一种具体的行政行为。纳税人享有税收服务的权利有实体性权利和程序性权利。税收服务行为作为税务机关的一项法定职责,在税务机关不能履行或者不能恰当地履行服务的义务时,纳税人有权寻求法律救济。

Ponder over tax service and legal relief

The tax service is by a kind of legal service that tax authority offers to tax administrative relative person, the nature of its behavior is a kind of specific administrative behavior that tax authority implements for relative person. The right that taxpayer enjoys the service of tax revenue has entity right and program right. The service behavior of tax revenue is a legal duty of tax authority, in tax authority can not perform or can not perform the duty of service appropriately , taxpayer has right to seek legal relief.