最近,国家税务总局发布了《纳税人权利与义务公告》,意在缓解紧张的征纳矛盾,“努力构建和谐的税收征纳关系”。一直以来,“纳税是每个公民的光荣义务”、“纳税光荣”等理念得到广泛宣传,纳税人权利却鲜有人知晓。公告第一次将有关纳税人权利与义务的规定进行了系统的归纳和整理,列明了纳税 Recently, the State Administration of Taxation issued the Notice on the Rights and Obligations of Taxpayers, which aims at alleviating tensions in the process of collecting and levying, and “striving to build a harmonious tax collection and levying relationship.” All along, the concept of “taxpaying is a glorious duty of every citizen” has been widely publicized, and taxpayers’ rights are rarely known. Announcement for the first time related to taxpayers rights and obligations of the provisions of a systematic induction and collation, set out the tax