扣缴义务就是纳税义务

在我国，扣缴义务问题研究呈现出严重的复杂化倾向：对扣缴义务人的地位难有一致认识；陷入了一个难以理清的三角关系中不能自拔；无法完成税款扣缴实践赋予的使命。由此导致的结果是，在此基础上构建的扣缴制度，不仅一触即溃，而且漏洞大开，税款流失，成本徒增，与其目的背道而驰。究其根本原因，就在于没有正确认识扣缴义务就是纳税义务这一性质，过分强调了其特殊性。同时，还存在几个重要概念混乱的问题。

Withholding Liability is Tax Liability

In China, the study of withholding liability takes on complicating tendencies. It is hard to have a unanimous attitude towards the position of it. It gets into a complicated, triangle associations and cannot fulfill the role withholding practice requires. It directly results in the failure of withholding system based on it and causes many troubles like immense decrease of tax and increase of cost, which runs counter to its original purpose. The fundamental reason for this is that no one has realized that withholding liability is tax liability so far and overstressed the peculiarity of withholding. Meanwhile several conceptions are confused in this field, which this paper intends to clarify.