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一、“征纳双方法律地位不平等”若干理论的澄清迄今为止,几乎所有的税收理论和教科书都众口一词地认为:税法的主体,即代表国家行使税权的税务机关和纳税人的法律地位是不平等的。“征税主体享有单方面的征收权利,其义务不过是正确地行使征税权利,权利大于义务;而纳税主体则只负有单方面的缴纳税款的义务,其享有的权利也只是正确地履行纳税义务,义务大于权利。”这种理论无疑有助于强化税务机关的法律地位,增强税法的刚性和征管力度,但它却给一些税务机关和办税人员以“税法执行者”自居,无视纳税人的法律地位提供了理论依据。
I. “Clarification on the Inequality of the Legal Status of Both Parties” Several Theoretical Clarifications So far, almost all tax theories and textbooks have the unanimity of believing that the subject of the tax law, the tax authorities and taxpayers’ laws that represent the state exercising tax rights Status is not equal. “The subject of taxation enjoys the unilateral expropriation rights, but its obligation is merely to correctly exercise the right of taxation, the rights are greater than the obligation; while the taxpayers only have the unilateral obligation to pay taxes, and their rights are only right To fulfill tax obligations, the obligation is greater than the right. ”This theory will undoubtedly help to strengthen the legal status of the tax authorities and enhance the rigidity of the tax law and collection efforts, but it has given some tax authorities and tax officials to“ tax law enforcement ”Itself, ignoring the legal status of taxpayers provide a theoretical basis.