right of taxation

Taxation on labor payment should comply with net income and survival right protection principle, personal and family basic living cost should be deducted, income lower than lowest living cost is not within the scope of taxation.

对劳动报酬征税禁止过度，要遵循净所得和生存权保障原则，个人和家庭的基本生活费用应当扣除，低于最低生活费用的收入不属于征税范围。

If one country respects other countries' state sovereignty and international taxation consuetude, it can perform right of taxation independently.

一国在尊重他国主权和遵守国际税收惯例的前提下，便可独立自主地行使征税权。

Author holds that labor payment right as the core of labor rights is in conflict with national taxation right, national taxation will decrease income after tax, over taxation on labor payment will injure realization of labor payment right.

作为劳动权核心的劳动报酬权与国家征税权是相冲突的，国家征税将减少劳动报酬的税后收入，如果对劳动报酬过度征税，将损害劳动报酬权的完全实现。

But considering from basic dignity of human personality protection, taxation right and labor payment right can be coordinated in ultimate value.

但从人的基本人格和尊严的保护来看，征税权与劳动报酬权能够在终极价值上得到协调。

The taxation agents and public taxation sectors have the same objective and function as to promoting taxpayers to pay legally, improving the efficiency of imposing and management, assuring the growth of national tax revenue and protecting the legitimate right of taxpayers.

税务中介与税务机关纳税服务的目的和作用是一致的，都是为了促进纳税人依法诚信纳税，提高税收征管质量和效率，保证国家税收增长，切实保护纳税人合法权益。