纳税申报中征纳双方权利义务的错位与规范

On the Dislocation and Regulation of Rights and Obligations of the Two Parties in the Tax Declaration

在税收征纳实践中,纳税人和征税人的权利和义务常常存在"错位"。纳税申报环节不仅存在纳税人权利"缺位"与征税人权利"越位"、纳税人义务"越位"与征税人义务"缺位"等侵害纳税人合法权益的问题,而且存在纳税人权利"越位"与征税人权利"缺位"、纳税人义务"缺位"与征税人义务"越位"等危及征税人依法征税权的问题,导致一方权利侵犯另一方权利,或者一方义务转化为另一方义务。立足于征纳双方法律地位平等和权利义务对等的原则,对征纳双方权利和义务进行规范,使其权利义务"归位",成为规范税收法律关系、实现征纳和谐的重要环节。

There are usually dislocations between the fights and obligations of taxpayers and tax collectors in the tax administration process. As far as tax declaration is concerned, there are not only the absence of taxpayer fights and excess of tax collector fights as well as the excess of taxpayer obligations and absence of tax collector obligations, but also the excess of taxpayer rights and absence of tax collector rights as well as the absence of taxpayer obligations and excess of tax collector obligations, which result in the problems of the rights of one party violating the rights of the other party, or the obligations of one party transforming into the obligations of the other party. According to the principle of equal legal status between taxpayers and tax collectors, it is very important to adjust the rights and obligations of the two parties and make them homing to regulate the tax legislation relationship and achieve harmony between taxpayers and tax collectors.