论文部分内容阅读
一、税企关系的重要性 税企关系是指税收执法主体与客体之间因分配利益而形成的法律关系和非法律关系。这种关系有广义和狭义之分,广义的税企关系是指征纳关系、服务关系等;狭义的税企关系仅指税收征纳关系。从理论上讲,企业在分配利益时应当遵循“先国家,后企业,再劳动者个人”这样一个顺序原则,其合法权益均受法律保护。企业在合法经
First, the importance of tax-enterprise relationship Tax-enterprise relationship refers to the tax law enforcement between the subject and object due to the distribution of benefits formed by the legal relationship and non-legal relationship. This relationship has a broad and narrow sense, the general tax-enterprise relationship refers to the collection of relations, service relations, etc .; narrow relationship between taxation only refers to the relationship between taxation. In theory, enterprises should follow the principle of “first state, after enterprises, and then laborers and individuals” in the distribution of benefits, and their legal rights and interests are protected by law. Business is legal