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“纳税人”并不只是尽缴纳税款的义务人,而且还是相应权利的享有者。纳税人的基本权利有:赞同纳税、选举代表、政府服务和节俭税款等。但我国的社会公众至今基本上不享有这些权利,从而我国目前还没有完全意义上的“纳税人”。目前我国存在的主要问题,如政府分配秩序的紊乱、财政困境的难以摆脱、财政的公共化改革无法取得根本进展以及市场经济未能真正建立等,都可以从纳税人的缺失上找到答案。因此,“纳税人”范畴在我国的形成已是当务之急。
“Taxpayer ” is not only the obligor to pay tax, but also the right to enjoy the corresponding. The basic rights of taxpayers are: agree with the tax, election representatives, government services and frugal taxes. However, our country’s public so far basically do not enjoy these rights, so our country does not yet have a “taxpayer” in the full sense. At present, the main problems that exist in our country, such as the disorder of the government distribution order, the difficulty of getting rid of the financial predicament, the fundamental progress of the public finance reform can not be achieved, and the failure of the market economy to be really established, can find the answers from the lack of taxpayers. Therefore, the formation of “taxpayer” category in our country is a top priority.