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税收的“无偿”和纳税人财产的私有,从根本上决定了税收征纳双方的对立统一关系。因此,依法治税是解决征纳矛盾的最有力手段。依法治税不仅为征税人行使征税权力提供法律保障,同时也为纳税人履行纳税义务提供法律保障。在既定的税收法律条件下,纳税人作出纳税的利益选择是否属于依法治税的范畴,税务机关是否应持肯定和支持的态度,对于这个问题一直以来都有不同的声音。本文就这个问题从纳税人纳税利益选择的意图,纳税人纳税利益选择的客观依据和纳税人纳税利益选择提出了相关的看法。
The tax revenue “gratis ” and the property of the taxpayer ’s private property fundamentally determine the unity of opposites between the two sides. Therefore, the tax according to law is the most powerful means of resolving conflicts. Taxing by law not only provides legal protection for taxpayers to exercise their taxing powers, but also provides legal protection for taxpayers to fulfill their tax payment obligations. Under the established legal conditions of taxation, whether the taxpayers’ interest choice for tax payment falls into the category of taxation according to law or not and whether the tax authorities should have a positive and supportive attitude have always had different voices on this issue. In this paper, we put forward relevant opinions on this issue from the intention of the taxpayers ’choice of tax benefits, the objective basis of the taxpayers’ benefit selection and the choice of the taxpayers ’taxpayers’ interests.