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以大陆地区的《税收征收管理法》和台湾地区的“税捐稽征法”为来源,逐一对比两岸关于纳税人(或纳税义务人)和扣缴义务人规定的异同,以及关于纳税担保人、代征义务人和代缴义务人规定的有无,使我们较为全面地了解两岸在税收义务人方面的“同中有异”。
Using the “Tax Collection and Management Law” in mainland China and the “tax collection law” in Taiwan as a source, we compare the differences and similarities between the taxpayers (or taxpayers) and withholding agents in cross-strait issues and the taxpayers’ , And whether or not the obligator and the paying obligator have been stipulated should enable us to have a more complete understanding of the differences between the two sides in the tax obligor.