在　　　　日常纳税证明的出具管理工作中,对于遇到纳税人欠税 　　　　问题通常的做法是:在未查清欠税原因之前,不予出 具纳税证明。但是,存在如下矛盾: 第一,虽然依法纳税是纳税人的法定义务,但是了解自 己纳税的真实情况则是纳税人应有的权利,二者是并行的关 系,不能因前者 In the issue of daily proof of tax administration, it is common practice for the taxpayers to face the problem of tax arrears: they will not issue a tax payment certificate until the reasons for the tax arrears have been found. However, the following contradictions exist: First, although paying taxes in accordance with the law is the statutory obligation of the taxpayers, knowing the real situation of their own taxpaying is the right to be paid by the taxpayers. The two are parallel and can not be affected by the former