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税的观念、理论、制度由国家本位、义务本位向纳税人本位、权利本位的转型要求必须对税的基本概念重构:“租税”应为税的新名称,“租税是人民为享受公共产品而支付的价款”则应成为税的新概念,“受益性、法定性、强制性”应成为税的新特征,纳税人应为“税款的一切实际承担者”而不能仅指“税法上规定的直接负有纳税义务的单位和个人”,税权仅仅是税的权利和权力的统称而不能将其复杂化,只有形成纳税人意识才可能真正形成纳税意识。
The concept, theory and system of tax must be reconstructed from the basic concepts of tax: the “tax” should be the new name of the tax, and the “tax is the tax paid by the people for enjoying the public goods The payment of the price ”should become a new concept of tax,“ beneficiary, statutory, mandatory ”should become a new feature of the tax, the taxpayer should be“ all the actual tax burden ”and can not only refer to“ tax law Stipulates the units and individuals that are directly liable to pay the tax ”, the tax right is only the general term of the right and power of the tax, but can not be complicated. Only the formation of the taxpayer’s awareness can really form the tax awareness.