| 1. | Every inhabitant here has an obligation to pay taxes
这里的每一位居民都有纳税的义务。 |
| 2. | Taxpayers obligation to pay tax will not be relieved by the lapse of time
纳税人不会因欠税时间已久而获免去清缴税款的责任。 |
| 3. | A sole proprietorship enterprise shall fulfill its obligation to pay tax in accordance with the law
个人独资企业应当依法履行纳税义务。 |
| 4. | Article 37 the partnership shall fulfill its obligations to pay taxes in accordance with the law
第三十七条合伙企业应当依法履行纳税义务。 |
| 5. | Taxpayer ' s tax right means in the legal relation of the tax revenue , the right of tax law profit corresponding with obligation to pay tax that the taxpayer enjoys
纳税人税权是指在税收法律关系中，纳税人所享有的与纳税义务相对应的税法权利。 |
| 6. | Along with the tax law increasingly strengthened , and that citizens fulfill their obligations to pay taxes in the meantime , citizens have the right to tax widespread concern
随着我国税收法制的日益强化，在强调公民履行纳税义务的同时，公民享有税收权利受到普遍的关注。 |
| 7. | Through this new definition , people will realize that it is necessary for the country to collect taxes , and it is not only their obligation to pay taxes , but also their authority to enjoy public services . guided by this new tax theory , the legal relationship of tax is not unfair at all . a fair statement of taxing has become the basic principle of the tax law
这一税收理论势必要影响税法的理论基础，在这一理论思想指导下，税收法律关系将不再是传统观念上的征纳双方权利义务不平等关系，不应再把纳税人仅界定为“纳税义务人” ，不能再认为纳税人只是一个义务主体，仅有义务而没有权利了。 |
