实现依法诚信纳税,促进和谐社会建设,是纳税人与税务机关的共同责任。纳税人是依法诚信纳税的主体,税务机关在促进依法诚信纳税方面发挥着关键作用。税务机关和纳税人都要树立权利与义务对等的观念,认真履行义 To achieve tax compliance in accordance with the law and promote the construction of a harmonious society is the common responsibility of taxpayers and tax authorities. Taxpayers are the main body responsible for paying taxes in good faith according to law, and tax authorities play a key role in promoting tax compliance in accordance with the law. Tax authorities and taxpayers must establish the concept of equivalence of rights and obligations and perform their duties conscientiously