税务机关和纳税人是国家税收工作中对等的两个方面。由于税务机关有着国家授予的征税权力，也由于纳税人以自己私人财产缴纳税款的抵触情绪，因而在征纳关系中，税务机关总是扮演着主动出击的角色。虽然征管法为税务机关和纳税人都规定了权利和义务，但因为以前人们淡薄的法律 Tax authorities and taxpayers are two aspects of reciprocity in the country’s tax work. Since the tax authorities have the power of taxation granted by the state and due to the resistance of the taxpayers to pay their own private property, the tax authorities always play a proactive role in the tax collection. Although the law on tax collection and management for the tax authorities and taxpayers have provided for the rights and obligations, but because of previous weak laws