一、明确征纳双方的权利荷兰的《国家税收征管法案》是一部专门为管理税款的征收而制定的法令，这一法案遵循了《民事程序法典》中有关债权人与债务人关系的基本准则，即国家和任何债权人一样，都依法享有向债务人收回欠款的权利。在国家与纳税人的关系上，这一法案奉行的是“ I. Explicitly Enforcing the Rights of Both Parties The Netherlands “National Tax Collection and Administration Act” is a decree specifically formulated to regulate the collection of taxes. The bill follows the basic rules in the Code of Civil Procedure concerning the relationship between creditors and debtors , That is, the country, like any creditor, has the right to recover debts from the debtor in accordance with the law. In the relations between the state and the taxpayers, this act adheres to the principle of "