法律责任是法学理论中的一个非常重要的基本概念,法律的强制性就是通过法律责任来实现的。税收征管中的法律责任,是指参与税收征管活动的各法律关系主体,因违反税收法律规定的行为要求,构成某种侵害事实而应承担的后果或受到的处罚,或应承受法定的强制的合理负担。税收征?.. Legal liability is a very important basic concept in jurisprudence theory. The compulsion of law is realized through legal responsibility. Legal responsibility in tax collection and administration refers to the main legal relationship parties involved in the tax collection and management activities. The violation of the legal requirements stipulated in the tax laws constitutes the consequences or penalties that should be borne by some infringement of the facts, or the statutory mandatory Reasonable burden. Tax collection