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税收是由国家的税务机关向纳税人征收的收入。因此,按常识判断,税收秩序怎么样,无非涉及到三个方面:纳税人、征税人、以及征纳双方交易的介质——税收制度。只要其中的任何一方面出现梗阻,整个税收体系就会出现问题。从经验观察来看,税收秩序不正常,既牵涉到纳税人(包括自然人与法人),也牵涉到征税人(征税机关及税务人员),还牵涉到税收制度(制度内容本身的科学性、合理性、合法性)。这三个方面的共同要素只有一个,
Taxes are incomes collected from taxpayers by the country’s tax authorities. Therefore, according to common sense to determine how the tax order, nothing more than three aspects involved: taxpayers, taxpayers, as well as the medium of both parties to deal with the transaction - the tax system. As long as any one of them appears obstruction, the entire tax system will have problems. From the empirical point of view, the tax order is not normal, involving both taxpayers (including natural and legal persons), but also involved tax collectors (tax authorities and tax officials), but also the tax system (the scientific content of the system itself , Reasonableness, legitimacy). There is only one common factor in these three aspects,