纳税义务人和税基、税率，是税收法律构成的基本要素。关系到征税客体，负税主体及其负担水平。也就是说，对什么课税，由谁纳税，纳多少税，是立法征税首先要明确的问题，也是纳税人履行纳税义务的基本依据。纳税义务人在国家的税收制度中，每一种税都有其法定的纳税义务人。 Taxpayers and tax base, tax rates, tax laws constitute the basic elements. Related to the tax object, the main tax burden and the level of its burden. In other words, what kind of taxation, who pay taxes, how much tax is satisfied, is the first tax to be legislated tax issues, but also the basic basis for taxpayers to fulfill their tax obligations. Taxpayers in the country’s tax system, each tax has its statutory taxpayers.