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在教科书里,在实际税收活动中,都是习惯于使用纳税环节这一税务术语,“纳税环节”针对纳税人说是勿庸置疑的,但对征税人讲就不合情理了。因为税收行为的发生是由征税和纳税两个方面构成的,二者互为条件,相互依存。那么“纳税环节”一词只站在纳税一方而言,是不科学的、片面的。因此,我认为这一术语应改为“应税环节’较妥。因为“应税”是一个中性词,对征税人来说是应征的税收,对纳税人来说就是应缴的税收。因此,它对征纳双方都能适用,下面笔者对应税环节谈几点认识。
In textbooks, in the actual tax activities, are accustomed to using the tax section of the tax terminology, “tax links” for the taxpayers that is undoubted, but to the tax levy people unreasonable. Because the tax behavior is constituted by taxation and taxation, the two are mutually dependent and interdependent. Then the term “tax payment link” is only unscientific and unilateral when it comes to the taxpayer. Therefore, I think the term should be replaced by “taxable link” because “taxable” is a neutral term and the tax payable to taxpayers is the tax payable to taxpayers Therefore, it applies to both parties, and I will talk about tax aspects below.