纳税人新论

New Discussions on Taxpayers

"纳税人"是任何一个税收治理体系的核心范畴。能否按照每个纳税者自己的税收意志管理税收活动,是一个纳税者成为真正意义上的"纳税人"的逻辑前提。"纳税人"的内涵与本质在于,他必须是具有明确税收主体性和意志的人,是可以为自己的财产自主独立负责的税收主体。真正的"纳税人",必定是税收权利与义务的统一体,是纳税人权利与义务的统一体。同样,一个国家"纳税人"规模的大小,直接决定着这个国家税制的优劣与善恶,决定着这个税制终极目的的实现与否,体现着这个国家税收治理的文明程度。

＂Taxpayer＂ is the core of any tax system.Whether the tax management is based on the will of each taxpayer is the logical premise of a taxpayer becoming a ＂taxpayer＂ in the true sense.The connotation and essence of the ＂taxpayer＂ is：he must have clear tax subjectivity and will,and could be responsible for his own property independently.The real ＂taxpayer＂ must be the unity of tax rights and obligations,the unity of taxpayer rights and obligations.Similarly the size of the ＂taxpayers＂ in a country directly determines whether the tax system of this country is superiority or inferiority,good or evil,determines whether the ultimate purpose of this tax system would achieve or not,reflects the civilization degree of tax treatment in this country.