对我国税收法律关系中的一些传统观念之检讨

在中国税收法律关系中，一些传统的观念与时代的发展之间存在相当大的距离，无法令人信服。比如，怎样定位纳税人?纳税人除了纳税义务外，有没有其他权利?纳税人为什么要纳税?纳税人到底给谁纳税?这些问题不澄清，将无法让纳税人主动、积极、心甘情愿地去纳税，也将给中国税收征管工作带来一系列障碍，说到底，将影响中国法治目标的实现。

Probing into some traditional conceptions of the taxation law relations in our country

In the Chinese taxation law relations exists the great distance between some traditional conceptions and the development of times, which is inconvincible. For example, how are tax payers positioned? Do the tax payers have other rights besides paying taxes? Why do they pay taxes? To whom on earth do they pay taxes? If these problems are not clarified, the tax payers are not willing to pay taxes in an initiative way, which brings a series of obstacles for the levitation of taxes in China and influences the realization of the law-governing objective in China.