摘要
通过辨析现行税收理论的提法 ,提出税收法律关系的特点应该是 :以经济基础即生产力 (纳税人 )为主体 ;体现征纳双方意志 ;权利与义务基本对等 ;有偿纳税。
Characteristics of the relationship in tax law:It is based on economic relationship;It reflects the will of both tax-payers and tax-leviers.Rights are equal to liabilities.Paying tax is compensable.
关键词
税收
法律关系
权利
义务
有偿性
纳税人
税收法
characteristics of the relationship in tax law
right and liabilities
compensable
tax payers
