传统税法理论普遍认为,税收法律关系主体的权利义务具有不对等性,即征税机关只有征税的权利,纳税人只有纳税的义务。随着市场经济体制下公共财政的确立,这种税收权利义务观面临深刻反思。我国在依法治税的理念下,应当完善现行税收立法,重构纳税人权利义务观。 The traditional theory of tax law generally holds that the rights and obligations of the subject of the tax legal relationship are not equal, that is, the tax authorities only have the right to tax and the taxpayers only have the obligation to pay taxes. With the establishment of public finance in the market economy system, this kind of tax right and obligation view faces profound reflection. Under the concept of taxing according to law, our country should perfect the current tax legislation and reconstruct the taxpayers’ rights and obligations.