论文部分内容阅读
目前的纳税人概念是我国财政学领域多年来按照“国家分配论”界定税收的产物,是税收法律领域长期按照“权力关系说”定性税收法律关系的结果。在深化财政税收体制改革、构建公共财政的基本框架,建设法治国家、推进强制型税务行政到服务型税务行政的转变、日益重视纳税人权利保护的今天,这一概念已经不合时宜,应予修改和完善。
The current concept of taxpayers is the product of the definition of tax in the field of finance in our country for many years in accordance with “State Distribution Theory ”. It is the result of the legal relationship between the taxation law and the qualitative tax that “power relations say ”. Today, the concept of deepening the reform of the fiscal and taxation system, building the basic framework of public finance, building a state governed by law and promoting the transition from a mandatory tax administration to a service tax administration and attaching more importance to the protection of taxpayers’ rights are outdated and should be amended perfect.