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在税收法律关系中,由于权利与义务的不对等性,税务机关在税收征管时往往片面突出了纳税人的纳税义务,而纳税人又往往不了解自身本应享有的权利,没有及时维护自身利益;或者由于不了解应享有的基本权利,采取非法的手段谋取非法利益,最终造成国家和个人更大的利益损失。故在强调纳税人各项纳税义务的同时,纳税人也应重视对自身基本权利的保护。税收
In the tax legal relationship, due to the unequal rights and obligations, the tax authorities often unilaterally highlight the tax liability of the taxpayers in tax collection and administration. However, the taxpayers often do not understand their own rights and do not safeguard their interests in time ; Or because they do not understand the basic rights they should enjoy, they should resort to illegal means to seek illegitimate interests, which ultimately results in greater loss of profits for both the state and the individual. Therefore, while stressing taxpayers’ various tax obligations, taxpayers should also pay attention to the protection of their own basic rights. tax