论文部分内容阅读
文章认为，＂负有纳税义务的单位和个人＂不应称为＂纳税人＂；而应称为＂应税人＂。我国长期以来在理论和实际工作中所作的＂凡是公民都有向国家纳税的义务＂的宣传和提法是错误的，它不符合国家宪法原意。为了准确地反映国家与公民之间的税收征纳关系，亟需创立并使用＂应税人＂这一全新概念，它是公民与纳税人之间必不可少的中介范畴。
The article holds that “entities and individuals that bear the obligation to pay taxes” should not be called “taxpayers”; but should be called “taxpayers.” The propaganda and formulation made by our country for a long time in theoretical and practical work “that all citizens have the duty to pay the state” is wrong and does not conform to the original intention of the state constitution. In order to accurately reflect the tax collection relations between the state and citizens, it is urgent to create and use the new concept of “taxpayers”, which is an indispensable intermediary between citizens and taxpayers.