为了避免纳税人对自己责任的逃避,在现代税收立法中,税法也开始强调税收债务的他人责任。借鉴私法中的若干概念,如何在税法实行中合理设定、合法运用他人责任,对于国家税收债权的履行至关重要,应尽快完善我国税法中他人责任的设定。 In order to avoid taxpayers’ evasion of their own responsibility, in modern tax legislation, the tax law has also begun to emphasize the responsibility of others for tax debts. Drawing on a number of concepts in private law, how to properly set and legally use others’ responsibility in the implementation of the tax law is of crucial importance to the fulfillment of the tax claims of the state, and the setting of the responsibility of others in our tax law should be perfected as soon as possible.