从义务到权利的纳税行为性质转变

The Change of Character of Tax Activities from Duty to Right

本文主要研究了纳税行为的性质问题,认为人民纳税不仅仅只是一种义务,更是一种权利,随着人类社会经济的发展,纳税行为的性质已经发生了从义务到权利的根本转变;国家征税不仅仅只是一种权利,更是一种义务,国家不仅仅只是为了其自身的运行需要才征税,而是为了满足人民的需要而征税,或者说国家因为要为人民做事而征税;保护人民的生命和保护人民的财产,是国家的基本职能,是国家对人民必须承担的责任和义务。本文研究的结论是:国家不是因为已经为人民做了事才要征税,而是因为国家要为人民做事才征税。

This paper mainly researches on the characters of tax activities,considers that tax payment is not only a kind of duty,but also a kind of a right.With the development of human being's society economy,the character of tax activities have changed ultimately from duty to right;Taxation is not only a kind of right,but a kind of duty.Country imposes not only for its own circulation,but for the people's need.Protecting people's lives and properties is the country's basic function,is country's responsibilities and duties.The conclusion is that country imposes not because having done things for people,but because to do things for people.