The Rights and Obligations of Both Taxing and Taxing Parties in Tax Legal Relationships

The two basic subjects of tax legal relations are the subject of taxation and the subject of taxation. The government is the real subject of taxation, the subject of taxation with legal significance is the tax authorities. The subject of taxation in the narrow sense is usually called the taxpayer, that is, the units and individuals who are obliged to pay taxes under the laws and administrative regulations.

The status of the subject of taxation and the subject of taxation in the legal relationship of taxation reflects the level of a country's tax law. "Tax debt relationship" is the basic theory of tax legal relations, emphasizing the sovereignty of the people and the equality of the state and the people in the basic legal status, and emphasizing that the subject of taxation and the subject of taxation are subject to the constraints of the tax law.

Both exercise their powers and fulfill their obligations equally in tax law legal relations in strict accordance with the provisions of the tax law. The state, as the people's servant, and the rights of the taxpaying subject are effectively safeguarded, thus constructing an independent and equal, fair and just tax collection and payment relationship.

Expanded Information:

It stipulates two aspects:

Firstly, the principle of reservation of law, i.e., all the general and fundamental facts and elements concerning the substantive aspects of taxation must be stipulated by law, and may not be authorized to be decided by administrative organs or left to administrative organs on their own. authorities to decide on them or by the authorities themselves. Matters authorized to and decided by the administrative organs are only specific and individual matters.

Secondly, the principle of the priority of law, that is, the effectiveness of the law is higher than the effectiveness of administrative legislation, the tax administrative organs in violation of the law, exceeding the authority of the decision made by the tax administrative organs will be null and void; at the same time, law enforcement agencies for the violation of the principle of the tax laws and regulations, rules and so on, shall refuse to be applied.

The principle of clarity of the elements of taxation refers to the principle that where the elements of taxation constitute the content of taxation and collection procedures, they must be as clear as possible without ambiguity, so as to ensure that the law enforcement agencies can accurately implement the tax law, and that taxpayers can predict the principle of their tax burdens.

Baidu Encyclopedia - Tax Law