税法对纳税主体行为的规制与完善

On the Regulation Function of Tax Law on the Activities of Taxpayers

税收是一种分配关系的体现,直接涉及纳税主体的切身利益。为了实现减轻税收负担甚至排除税收负担的目的,纳税主体的行为取向也会有所不同,既可借助合法行为来实现上述目的,也有采取违法行为铤而走险的。本文将纳税主体行为分为理性行为与非理性行为两类,并结合税收法律实践对纳税主体行为的规制和完善提出了看法。

Tax Revenue reflects the relationship of assignment and refers to the profit of taxpayers. Taxpayers would try to adopt the rational and legal methods or the irrational and illegal behavior in order to reduce or even eliminate tax burden. Therefore, it is important to make a research on the regulation function of tax law on the activities of taxpayers.