一體化稅法新論

The Research on Integrated Tax Law

一體化稅法不同於傳統稅法。傳統稅法的稅即稅收，稅法即稅吧義務法，是規範稅收關係的法；在稅條法律關係中，國家主要以權利（力）主體身份出現，納稅人則主要是稅收義務人；稅法體系亦主要是由各種稅種法和稅收證營法構成。

Integrated tax law is different from traditional tax law. The tax of traditional tax law is just taxation, Tax law is just the law of tax obligations, regulating the taxation relationship; in the tax legal relationship, the state mainly appearts as the right (power) subject, and the taxpayer is mainly tax obligations; and the tax law system is mainly composed of various kinds of the law of tax category and the law of tax collection and management.