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税收征纳的法律关系《中华人民共和国税收征收管理法》(以下简称《征管法》)是调整国家税务机关在行使其法定税收征收权的过程中与纳税人、扣缴义务人及各相关方面所发生的各种征纳关系的法律规范.上述征纳关系一经立法规定,就在征纳双方之间形成了一种权利义务关系,即税收征纳的法律关系.这种法律关系与其他的法律关系相比具有以下特点:1.税收征纳的法律关系,双方当事人中必须有一方为国家税务机关.行使国家征税权的税务机关是征纳法律关系必不可少的主体,也叫行政主体.
Legal relationship of tax collection The People’s Republic of China Tax Collection Administration Law (hereinafter referred to as the “Tax Collection Law”) is to adjust the tax authorities in the exercise of their statutory tax collection rights with taxpayers, withholding agents and all relevant parties The occurrence of a variety of legal relationship to impose the relationship.Acquisition relations as soon as the provisions of legislation, between the two parties in the formation of a rights and obligations, that is, the legal relationship of tax collection.This legal relationship with other The legal relationship has the following characteristics: 1. The legal relationship of tax collection, one of the two parties must be the national tax authority.The tax authorities that exercise the taxation power of the state are the indispensable subjects for the collection of legal relations, also called the administrative main body.