在税收工作中,不少税务于部甚至于一些领导干部在税务文书处理中,往往将一些税收基本概念有意或无意的混用或错用,造成一定的误导甚至于因混用或错用基本的税收概念而在税务行政复议或在税务行政诉讼中引发了不必要的争执。随着税收法制的不断健全和税收行政行为的不断提高,混用或乱用税收概念的现象必须引起高度重视。下面笔者就日常工作中注意到的几个税收概念加以区分和注解。 In taxation work, many taxation ministers and even some leading cadres tend to mix or misappropriate some basic taxation concepts intentionally or unintentionally, causing some misleading or even misleading use of basic taxes Concept in the tax administrative reconsideration or litigation in the tax caused unnecessary disputes. With the continuous improvement of the tax legal system and continuous improvement of the tax administration, the phenomenon of mixing or indiscriminate use of the tax concept must be given high priority. Here I note on the daily work of several tax concepts to be distinguished and annotated.