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The taxpayer "in the taxpayer s litigation" refers to the taxpayer and the man who is equal to his position, and who pays the taxation in fact.

本文认为纳税人诉讼中的“纳税人” ,包括纳税义务人以及与纳税义务人地位类似的代扣代缴义务人、负税人 ,我国应确立纳税人诉讼制度 ,赋予纳税人通过司法途径监督税务机关征收行为和政府使用税款行为的权

It was described that the main function of tax-checkage system is to collect, check and work out tax data.

税款报解系统是将税票的开出、税金的交纳、国库的入库等信息进行收集、核对、编报的系统。

in the personal income tax law, calculating formula of the taxable income underpaying tax for tax-payer is only suitable for some specific condition, not for all the conditions.

现行个人所得税法中，代付税款下的应纳税所得额计算公式，只是在一定条件下适用，并非普遍适用。

The administrative action of levying tax and late fee is not a kind of administrative punishment or tax-paying debate,but may be regarded as a kind of action that the administrative demands illegally the performance of legal obligation.

追缴税款、加收滞纳金的行政行为不属于行政处罚或纳税争议,而可以被认为是行政机关违法要求履行义务的行为。

Tax levy, tax management and tax checking are the relatively independent and dependent subsystems in the modern tax levy form.

税款征收、税收管理、税务稽查是新税收征管模式中相对独立又互相依存的子系统,只有三者互相配合,才能形成一个有效的征管机制。