纳税人的权利张永福，孙静在依法形成的税收征收管理关系中，税务机关是以国家的名义、管理者的身份出现的，法律赋予它许多行政管理权，使它成为“权利主体”，而纳税人却是以被管理者身份参加的，法律规定了许多它应履行的义务，使其成为“义务主体”，当纳税人不履行或... Taxpayers’ Right Zhang Yongfu and Sun Jing In the tax collection and management relationship formed according to law, the tax authority appeared in the name of the state and as an administrator, and the law gave it many administrative powers to make it a “subject of rights” Taxpayers are participating as managers, and the law provides many of the obligations that it should fulfill, making it a “voluntary subject” when taxpayers fail to perform or ...