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在我国,税收建立在生产资料公有制基础之上,国家参与国民收入的分配和再分配,体现了国家、集体和劳动者根本利益一致基础上的整体与局部的关系。税收“取之于民,用之于民”,税收关系是税务机关作为行政执法主体在行使管、征、查、处的行政职权中与纳税人之间发生的一种行政关系。1992年9月4日,通过了《中华人民共和国税收征收管理办法》(以下简称《税收征管法》)确立了税收保全制度。
In our country, the tax revenue is based on the public ownership of the means of production and the state’s participation in the distribution and redistribution of national income reflects the overall and local relations based on the unification of the fundamental interests of the state, the collective and the workers. Tax revenue is “taken from the people and used to benefit the people.” The tax relationship is an administrative relationship between the tax authorities and the taxpayers as the administrative body of administrative law enforcement in exercising administrative power of management, requisition, investigation and administration. On September 4, 1992, the “Measures for the Administration of Tax Collection in the People’s Republic of China” (hereinafter referred to as the “Law on the Administration of Tax Collection”) established the system of tax preservation.