税务机关和纳税人是税收法律关系中的两个权利主体，由于纳税人和税务部门从征纳关系上来讲是对立的，所以，纳税人的权利实际上就是税务部门应尽的义务；反过来，纳税人的义务也就是税务部门的权利。国际货币基金组织的专家把税收征管体系比喻为一座“金字塔”，从塔底到塔顶 Tax authorities and taxpayers are the two main rights subjects in tax legal relations. Since taxpayers and tax departments are opposite in terms of tax collection relationship, taxpayers’ rights are in fact the duties of the tax department; in turn , Taxpayer’s obligation is the tax department’s rights. International Monetary Fund experts compare the tax collection system to a “pyramid,” from the base of the tower to the top of the tower