论纳税人权利义务的统一性

传统税法理论普遍认为,税收法律关系主体的权利义务具有不对等性,即征税机关只有征税的权利,纳税人只有纳税的义务.随着市场经济体制下公共财政的确立,这种税收权利义务观面临深刻反思.我国在依法治税的理念下,应当完善现行税收立法,重构纳税人权利义务观.

On Unification of Rights and Duties of A Taxpayer

The traditional theories in tax law thinks the rights and duties of subjects in the legal relationship of revenue are opposite, that is, the revenue administration has the rights of levying tax while the taxpayer has just the duties of paying tax. With the establishment of public finance system according to the marketing economy, it needs more self-questioning.