完善的税收责任制度和正确有效的适用,是税法实施的重要保障。本文从比较的角度,探讨了税收责任适用中的归责原则、责任免除、处罚裁量、违反税收管理行为与违反税款征收行为应否并罚、行政处罚与刑事处罚应否并罚、没收违法财产和物品的所有权、税收责任的优化等问题,并提出了健全我国税收责任制度的建议。 Perfect tax liability system and the correct and effective application of the tax law is an important guarantee. This article discusses the principle of imputation, exemption of liability, discretion of punishment, violation of tax administration behavior and violation of tax collection from the angle of comparison, whether the administrative penalties should be combined with criminal penalties, Ownership of property and goods, optimization of tax liability and other issues, and put forward suggestions on how to perfect our tax liability system.