纳税人主体资格确定的研究沈玉平，马国贤，朱关烈，丁富根一、确定纳税人主体资格在制定税法和税收征收管理中的重要意义纳税人是税制中的基本要素之一。只有明确地确定了纳税人，每一种税和每一笔应税业务的纳税义务才能得到具体的落实，税收征纳法律关系才能确立，政府... Study on Determining the Qualifications of Taxpayers Shen Yuping, Ma Guoxian, Zhu Guanlie, Ding Fugen I. Determining the Main Qualifications of Taxpayers in Tax Law and Tax Collection Management Taxpayers are one of the basic elements in the tax system. Only when the taxpayers, each type of tax and the tax liability for each taxable business are clearly defined, can they be concretely implemented, and the legal relationship of tax collection and levying can be established. The government ...