论纳税人概念的完善

目前的纳税人概念是我国财政学领域多年来按照国家分配论界定税收的产物,是税收法律领域长期按照权力关系说定性税收法律关系的结果。在深化财政税收体制改革、构建公共财政的基本框架,建设法治国家、推进强制型税务行政到服务型税务行政的转变、日益重视纳税人权利保护的今天,这一概念已经不合时宜,应予修改和完善。

On Perfection of the Defination of Taxpayer

The definition of taxpayer now in China is the result of the concept of tax in public finance field which is defined in accordance with the national distribution theory,also is that of the tax legal relationship in accordance with the power relation theory.The defination of taxpayer is malapropos and should be revised and perfected considering we are devoting to deepen the reform of public finance and taxation system and to construct the framework of public finance,to make the country ruled by law and to pr...