对税收根据的认识，取决于对国家本质和职能的认识。
How to realize the base of tax depends on the realization of the national nature and function.
事实上，社会保险费与税收的法理基础存在本质的不同，由此决定了二者在缴费义务人之权利主体地位、征收原则乃至“税收法定原则”适用方面均存在较大差异。
In fact, premium and tax are essentially different in the prospect of law, and the "revenue legal principal" is not suitable to the premium in social insurance.
在我国税收立法语境下，应当将税收事先裁定制度的本质理解为是一项为纳税人提供的以税法解释为中心的个性化纳税服务。
In the context of tax legislation in our country, we should interpret advance tax rulings as personalized services which focus on the interpretation of tax law for taxpayers.
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