析几个错误的税收观念.pdfVIP

总第72期 甘 肃 政 法 学 院 学 报 General No．72 2OO4年 2月 Journal of Gansu Institute of Political Sdence and Law Feb．，2OO4 析几个错误的税收观念 张永忠 (甘肃政法学院管理学院，甘肃 兰州 730070) 摘 要：我国之所以公民不能积极履行纳税义务，依法治税难以推进，政府收入紊乱，乱收税乱收费难以消除，财政面I临 严重危机，公共财政难以建立，宏观调控能力被严重削弱，统一市场难以形成，一个非常重要的原因是我们的一些税收观念存 在重大的错误：将纳税人程序性权利等同于纳税人权利的全部，纳税人意识被异化为纳税意识，从治民到治吏的税法定位从 一 个极端走向了另一个极端，将事权与财权的对称等同于事权与税权的对称。因此，必须纠正和更新我们的税收观念。 关键词：税法；税收观念；纳税人；权利义务；分税制 中图分类号：DF432 文献标识码：A 文章编号：1007—788x(2o04)01．0103．04 An Analysis Oil Incorrect Conceptions of Taxation Zhang Yunzhong (Administrative school，Gansu pohtical science and taw institute，IAtnzhou，730070) Abstract：In China，the l~ason why the citizen can’t fumU taxpaying duty actively，why it is hard to push taxation con· trol by law ，the government’S income is in disorder，it is hard to I~ITIOve the disordered taxation and charge，fmance is meeting with serious crisis，it is hard to build public finance the macro—regulation capability is seriously crippled and it is hard to form a unified market．The very reason is that we have misunderstood the conceptions of taxation．We have considered proceedkg right of taxpayer saI as the． Whole of taxpayer’S rights and changed the taxpayer’S consciousness into the taxpaying consciousness．The orientation of tax law which goes from goveming common people to governing officials has changed into R-rlother extremeness．We also have considered the symmetry between thing power and finance power sa／ne as the symmetry between出iI1g power and tax— ation powe．Therefore we must rectify and renew OUr conceptions of taxation． Key words：taxation law；conception of taxation；taxpayer；right and obligation；tax—sharing system 一 、 将纳税人程序性权利等同于纳税人权利的全部 在传统的税收观念中，