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本文认为纳税人的法律地位表现在:处理其自身权利与义务关系时强调权利为基础;对待其纳税义务时强调义务的道德性;在处理纳税人权利与行政权力的关系时,确立纳税人权利为本位的思想。我国的税法应该实现其理念的更新,即纳税人权利而不是纳税人的义务为核心的税法主体性理念;依税收法定原则为基石完善税法制度,依靠纳税人对税法的信仰而不是税法对纳税人的强制去解决纳税人逃避纳税义务的理念;按照现代公法精神去对待征税权的理念。
This paper argues that the taxpayer’s legal status is manifested in that it emphasizes rights when dealing with its own rights and obligations, emphasizes the morality of obligations when treating its tax obligations, and establishes taxpayers ’rights when dealing with the relationship between taxpayers’ rights and administrative powers Based on the idea. Our country’s tax law should update its concept, that is, taxpayer’s rights rather than taxpayers’ obligations as the core concept of tax law; perfect the tax law system according to the legal principle of tax revenue, relying on the taxpayer’s belief in the tax law instead of the tax law People’s compulsion to solve the concept of taxpayers to evade tax obligations; in accordance with the spirit of modern public law to treat the concept of the right to tax.