税收征纳关系中征纳双方是两个平等的主体。然而,这种原本属于税收法律关系基本准则的“刚性”平等,在实践中,却充满了“弹性”。我们不妨先来看一实例。年底将至,某镇各项经济考核指标尚未完成,特别是税收收入指标尚有较大缺口。于是,政府出面召集各个行业的若干名纳税人开座谈会,主旨是大家多缴点税,帮政府度难关。对纳税人而 In the relationship between taxation and collection, both parties are two equal subjects. However, this “rigid” equality, which originally belonged to the basic principle of the legal relationship of tax revenue, was filled with “flexibility” in practice. We may wish to look at an example. The end of the year approaching, a town of various economic assessment indicators have not yet completed, especially the tax revenue indicators still have a larger gap. As a result, the government came forward to convene a number of taxpayers in various industries to hold forums, the main thrust of which is that we will pay more taxes and help the government ride out the storm. To taxpayers