在现实生活中，我们经常会碰到像“请于某年某月某日……”、“必须在×天内……”之类的时效提示，若不在规定的期限内完成规定的某项行为，那么所拥有的相关权利将“过期作废”。作为纳税人，法律在规定其义务的同时，也赋予了其相关的权利，但如果不清楚哪些权利受何种法定 In real life, we often encounter such as “please on a certain day of a year ......”, “must be within × days ... ...” kind of time hint, if not within the prescribed period to complete the provisions of a behavior , Then the related rights owned will be “expired”. As a taxpayer, the law, while laying down its obligations, also gives it its rights, but if it is unclear which powers are governed by which statutes