随着社会主义市场经济体制的逐步确立，民主和法制建设的步伐日益加快，市场经济通行的准则是权利与义务相对称。我国现行的税收管理的目标是保证税务机关依法征税，纳税人依法纳税，为保证纳税人依法履行纳税义务，首先必须弄清纳税人的行为方式。 根据现代税收管理理论，将纳 With the gradual establishment of a socialist market economic system, the pace of building democracy and the legal system is accelerating day by day. The principle of market economy is the relative symmetry of rights and obligations. The current goal of tax administration in our country is to ensure that the tax authorities collect taxes in accordance with the law and taxpayers pay taxes in accordance with the law. To ensure that taxpayers perform their tax obligations according to law, we must first understand the ways in which the taxpayers act. According to the modern tax management theory, will accept