征纳权利

1

作为税务部门的一名基层工作人员，笔者认为应尽快改变这种征纳双方权利失衡的不良状况。

As of the tax department a grass-roots staff as soon as possible , the author thinks that should change this mutual rights and publicans the imbalance of the adverse conditions .
2

征纳主体的权利义务只以法律规定为依据，没有法律依据，任何主体不得征税或减免税收。

We designate the right and duty as the basis in the acts only .
3

任何一项税收资源的获得，都是国家与社会经过长期的冲突以后形成的一种既定契约，在这种契约下形成了征纳双方的权利与义务。

Any achievement of tax revenue is a fixed contract formed after a long-term conflict among nation and society . Under this contract , both sides of the tax system have established their respective rights and obligations .