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所谓税收观念,是指人们对于税收的基本看法和态度,应该随着社会环境的发展变化而不断更新。特别在推进依法治国治税过程中,需着重更新管税人、纳税人、负税人、创税人、征税人、用税人、享税人、护税人的观念。一、更新纳税人观念,树立依法纳税义务责任观(一)必须强化纳税义务责任观念。“纳税光荣”是税务部门长期以来一直宣传的口号。但它过分强调了纳税人的权利,忽视了纳税人的义务,弱化了税收的强制性、权威性,淡化了纳税人责任义务观。因此,必须强化纳税义务观、责任感,弱化“纳税光荣论”。从国家与公民之间的权利义务关系来看,公民享受了国家提供的公共物品和服务(如人身安全,财产权利,基本生活保障,公共教育等等),就应该付出代价纳税,如果公民偷逃税,本质上与盗窃公共财产并无区别,这不
The so-called tax concept refers to people’s basic views and attitudes toward taxation, and should be constantly updated as the social environment changes. Especially in advancing the tax administration of the country according to law, the concept of taxpayers, taxpayers, taxpayers, taxpayers, taxpayers, taxpayers, taxpayers and taxpayers should be renewed. First, update the concept of taxpayers, and establish the responsibility view of duty according to law (a) must strengthen the concept of responsibility of tax liability. Taxpayer is the slogan the tax department has long been advocating. However, it overemphasizes the rights of taxpayers, ignores taxpayers ’obligations, weakens the compulsory and authoritative tax revenue, and weakens the taxpayers’ duty of responsibility. Therefore, we must strengthen the concept of tax obligations, a sense of responsibility, weakening the “tax glorious theory.” From the perspective of rights and obligations between the state and the citizens, citizens should pay the tax if they enjoy the public goods and services provided by the state (such as personal safety, property right, basic living guarantee, public education, etc.). If a citizen steals Tax evasion is essentially the same as theft of public property, which is not