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基于税收债权理论,国家与纳税人之间形成的税款请求权利与给付义务的关系即是税收之债。在纳税人(1)发生未缴或少缴税款的情况下,代表国家的税务机关有权追征税款,体现了“税债的法律效力”。税款追征对象是税债给付的对象,外延上应包括从政府和纳税人之间税债关系的发生到消灭过程中纳税人应依法缴纳的全部给付对象。我国当前税收法律对税款追征对象的解释不足、税收滞纳金的性质界定模糊、税收罚款性质的认定不清,法律上需补充对税款追征的解释,明确税款追征对象的本质,规范税款追征对象的征管。
Based on the theory of tax claims, the relationship between tax claim right and payment obligation formed between the state and the taxpayer is the debt of tax. Taxpayers (1) in the case of unpaid or underpaid taxes, the tax authorities on behalf of the country have the right to chase taxes, reflects the “legal effect of tax ”. The object of tax collection is the object of tax payment. The extension should include all the objects of payment to be paid by the taxpayers in accordance with the law from the occurrence of the tax-liability relationship between the government and the taxpayers. The current tax law in our country does not explain the object of tax collection, the definition of tax late payment is unclear, the nature of tax fines is not clear, the legal need to supplement the explanation of tax collection, the nature of tax collection, Standardize the collection and management of tax object.