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首页> 外文会议>International institute of statistics management engineering symposium;IISMES 2011 >The Researches on Harmonious Tax Relationship from the Perspective of Tax Contract
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The Researches on Harmonious Tax Relationship from the Perspective of Tax Contract

机译：税收契约视角下的和谐税收关系研究

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The nature of tax contract shows that under the statutory principle,the relationship between the government and taxpayers established by the constitution and the tax law with levying and paying tax as its external forms, is of rights and obligations, of which the intrinsic content is to meet and require the 'public need'. Contract spirit contained in the relationship decides that the base of the harmonious tax relationship is the equivalence of rights and obligations, its premise the statutory principle, its essence governing taxation by law, its bond service of paying tax, and its core the integrity mechanism of taxation and tax-paying.
机译：税收合同的性质表明，在法定原则下，宪法和税法以征税为外部形式建立的政府与纳税人之间的关系是权利和义务，其固有内容是满足并要求“公共需求”。关系中包含的契约精神决定了和谐税收关系的基础是权利和义务的等价性，其前提是法定原则，其实质是依法纳税，其应纳税的债券服务以及其核心的诚信机制。税收和纳税。

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