谈纳税人及其权利

On Taxpayers and Their Rights

长期以来,过分强调纳税人义务而忽略其权益的治税思想,深刻地影响着现行的税收活动。在社会主义市场经济条件下,正确认识税收的本质,确立纳税人的权利主体地位,在税收领域贯彻纳税人和国家征税机关之间平等的治税思想,必将对税收活动起到很好的促进作用。

For a long time, the idea of governing tax which has excessively stressed taxpayers' duty and neglected their rights,has deeply affected the current action of tax revenue.Under the condition of socialist market economy,the recognition of the essence of tax correctly,the establishment of taxpayers' main position of rights and the implementation of the idea of equality between taxpayer and the country's levy taxes organ will play a good part in promoting the activity of tax.