1) taxation
[英][tæk'seɪʃn] [美][tæk'seʃən]
税款
1.
The taxpayer "in the taxpayer s litigation" refers to the taxpayer and the man who is equal to his position, and who pays the taxation in fact.
本文认为纳税人诉讼中的“纳税人” ,包括纳税义务人以及与纳税义务人地位类似的代扣代缴义务人、负税人 ,我国应确立纳税人诉讼制度 ,赋予纳税人通过司法途径监督税务机关征收行为和政府使用税款行为的权