以往我们在税法宣传中,对于纳税人应尽的纳税义务和不履行纳税义务应负的法律责任宣传较多,而对于纳税人履行纳税义务所应有的权利宣传不够。从法律关系看,纳税人同国家之间权利和义务关系是对应的。正如马克思所说:“没有无权利的义务,没有无义务的权利。”税务机关是代表国家征税的,因此,纳税人应尽的义务,就是国家赋予税务机关的权利;纳税人所具有的权利,也是国家规定税务机关应尽的义务。现行税收征收管理法充分体现了这种法律关系,在规定了纳税人应尽的纳税义务时,又规定了纳税人在履行纳税义务时应享有的权利或者不履行纳税义务应负 In the past, in our propaganda of tax laws, we have advertised more about the tax liability that the taxpayer should pay and the legal liability that the taxpayer should not fulfill. However, the publicity for the taxpayers’ right to fulfill the tax liability is not enough. From a legal perspective, taxpayers’ rights and obligations with each other correspond to one another. As Marx put it: “There is no obligation without rights and no obligation without obligation.” "The tax authorities are taxed on behalf of the state. Therefore, the obligation that the taxpayers should fulfill is that the state gives the tax authorities rights. Taxpayers Have the rights, but also the state tax authorities should fulfill its obligations. The current tax collection and management law fully embodies this legal relationship. When stipulating the taxpayers ’obligation of paying taxes, it also stipulates the taxpayers’ rights or non-performance of tax liability when performing tax liability