纳税人乃国家行使征税权的一方当事人，因而纳税人概念的性质与国家征税活动的性质是紧紧关联的。而征税权历来就是统治权的重要内容，甚至说它是核心权力也不为过。征税所涉的一切问题，如征税目的、征收方法、税率高低、如何支出……，则从来就直接的是政治，而且是政治斗争 The taxpayer is a party to the state exercising the right to tax, so the nature of the concept of taxpayer is closely linked with the nature of taxation activities of the state. The taxation power has always been an important part of the ruling power. It is not an exaggeration to say that it is the core power. All the problems involved in taxation, such as the purpose of tax collection, the method of collection, the level of tax rates, and how to pay ... are always political and political struggles