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近年来，许多经济人往往因对有关经济法规了解不够，或因一时疏忽大意，而陷入涉税合同纠纷的困扰，甚至为此付出了昂贵的“学费”。同时，涉税合同纠纷层出不穷，也影响了正常的经济秩序，有的还对国家税收的及时足额入库带来不良影响。发生在古田县的这起涉税合同纠纷案，就很典型。它提醒我们，市场经济不仅是契约经济，更是法治经济，必须遵守既定的“游戏规则”。从中我们也应该看到，我国依法治税、依法治国尚任重道远。究竟谁是本案的法定纳税人？谁是最后的赢家？欢迎读者朋友各抒己见，本刊将继续关注，追踪报道。
In recent years, many economic workers often fall into the trouble of tax-related contract disputes due to lack of understanding of the relevant economic laws and regulations or due to temporary negligence, and have even paid an exorbitant “tuition fee” for this. At the same time, tax-related contract disputes emerge in an endless stream, affecting the normal economic order as well as adversely affecting the timely and full deposit of state taxes. The tax-related contract dispute that took place in Gutian County is typical. It reminds us that the market economy is not only a contract economy but also a law-based economy and must comply with the established “rules of the game.” From which we should also see that it is still a long way to go to rule the country according to law and administer the country according to law. Who is the statutory taxpayer in this case? Who is the final winner? Readers are welcome to express their opinions, this issue will continue to focus, tracking reports.