一、税权分析(一)从权利与义务的角度分析。税权作为一个税法概念,应当将其置于税收法律关系中,按照法律权利的一般原理对其进行解释。在税收法律关系中,无论形式多么复杂,最基本的当事人是国家和纳税人,最基本的法律关系是国家与纳税人之间的权利义务关系。税权不是国家单方面的权力;国家和纳税人作为税收法 First, the tax analysis (a) from the perspective of rights and obligations. As a concept of tax law, tax rights should be placed in the legal relationship of taxation and be interpreted in accordance with the general principles of legal rights. In the legal relationship of taxation, no matter how complicated the form, the most basic parties are the state and the taxpayers. The most basic legal relationship is the rights and obligations between the state and the taxpayers. The tax right is not the unilateral power of the state; the state and the taxpayer act as the tax law