论文部分内容阅读
只有代表国家征税的税务机关、纳税人、税务代理中介机构三方的共同努力,才能建立和切实维护一种注重纳税人权利保护、征纳双方权利义务相适应、相制衡的税收法律关系。
Only through the joint efforts of the tax authorities, taxpayers and tax agency agencies that represent the national taxation can we establish and effectively maintain a tax legal relationship that pays attention to the protection of taxpayers’ rights and the rights and obligations of both parties.