财税法律责任,即财税责任,是指国家机关或相对人因违反财税法规定的义务而最终承担的强制性法律后果。财税责任在一定程度内具有独立性,同时存在着本法责任和他法责任。财税责任的归责基础在于违法行为积极或消极地侵害了公共财产,故而行为人必须承担补偿和受到惩戒。从构成要件上说,财税责任在客观层面包括违法行为、损害结果和因果关系,在主观层面主要是过错问题。我国现行财税法中的责任形式相当丰富,包括警告、责令改正、罚款、取消资格等本法责任,以及刑事责任、民事责任等他法责任。 The legal responsibility of finance and tax, that is, the responsibility of finance and tax, refers to the mandatory legal consequences that state organs or relatives ultimately assume for violating the obligations stipulated in the fiscal and tax laws. Finance and taxation responsibilities are independent to some extent. At the same time, there is the responsibility of this law and the responsibility of others. The basis of liability for fiscal and taxation lies in that the illegal acts have infringed on public property actively or negatively, and therefore the perpetrators must bear the compensation and be punished. In terms of constitutional requirements, fiscal and tax responsibilities include, at the objective level, offenses that undermine results and cause-and-effect relationships and are primarily subjective issues of fault. The current form of responsibility in our country’s fiscal and taxation laws is quite rich, including warnings, orders for corrections, fines, disqualifications and other responsibilities of this law, as well as criminal liability and civil liability.