征税职权是税法的基本概念和核心内容,税法上的很多概念和范畴.如征税主体、征税行为、税收法律责任等都与征税职权密切相关。税法的一个基本使命就在于规范和保障征税主体合法、理性地行使征税职权,以使实体税收债务法的规定得到正确有效实施。 Taxation authority is the basic concept and core content of tax law, and many concepts and categories of tax law, such as the subject of taxation, taxation and legal liability of tax are closely related to taxation authority. A basic mission of the tax law lies in standardizing and safeguarding the subject of taxation to legally and rationally exercise the power of taxation so that the provisions of the tax law on substantive taxation can be correctly and effectively implemented.