保护纳税人的应有权利

• 作 者: 刘溶沧
• 机 构: 中国社会科学院财贸经济研究所
• 出 处: 21世纪
• 发表日期: 1999年01期
• 关键词: 纳税人权利 奴隶阶级 交换关系 应有权利 征纳关系 征税主体 履行纳税义务 逃税行为 封建统治阶级 新兴资产阶级

税，禾兑也，这个字本身就包含着一种交换关系在古代，臣民向君主交纳谷物，以获得保护。税收的发展史似平也证明了这个不言自明的契约。最初的国家财政与国王的家计财政是台二为一的随着奴隶阶级逐渐获得人身自由，臣民有了私产，国王在家计财政这一块之外，还要向臣民的...

Tax, Wo against also, the word itself contains a relationship of exchange In ancient times, subjects to the monarch to pay grain, to obtain protection. Like the history of tax revenue, Ping also proved this self-evident contract. The initial state treasury and the king’s home accountancy and finance are Taiwan’s one with the gradual gaining of the personal freedom of the slave class, the subjects have private property, the king at home, a piece of financial planning, but also to the subjects ...