征税主体又叫征税人，是指在税收法律关系中行使税收征管权，依法进行税款征收行为的一方当事人。判断和认定某一主体是否为征税主体，主要应看其行使的权利和实施的行为的性质。
后者主要涉及遗产税的征收，比如征税主体、纳税申报和缴纳与征收问题。
The latter perspective regards the collection of inheritance tax, including the (positive) subject, declaration and collection aspects.
提出了要将征税主体与纳税主体放在同等法律地位，即征纳双方权利与义务要对等；
Proposed must places the taxation main body and the tax payment main body the same level legal status, namely drafts accepts the bilateral right and the duty must be coordinated;
税收征纳关系是伴随着税收分配活动的客观存在而产生的征税主体和纳税主体的关系。
Relationship between tax levy and paying is one between tax levy subject and tax paying subject, which is a natural result of tax distribution.
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