税收征纳双方的权利与义务是税收征管法的核心。纳税人全面了解自身的权利与义务,对于正确贯彻执行税收征管法,提高自觉依法纳税的意识,增强保护自身合法权益的能力,是很有必要的。为此,本刊从本期开始,陆续刊登林克宁同志撰写的《纳税人如何正确行使权利并履行义务》的文章,供读者参考。 Tax levy rights and obligations of both parties is the core of the tax collection law. It is necessary for taxpayers to fully understand their own rights and obligations for the correct implementation of the Tax Collection and Administration Law, raising the awareness of consciously paying taxes according to law and enhancing their ability to protect their legitimate rights and interests. To this end, this issue from the beginning of this issue, one after another published Comrade Lin Ke Ning’s article “how taxpayers correctly exercise their rights and fulfill their obligations,” the article for your reference.