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建立社会诚信体系需要全社会方方面面的共同努力。从税收方面讲,纳税人要诚信纳税,税务机关也要诚信征税,而诚信纳税和诚信征税的前提是依法纳税和依法征税。纳税人依法享有哪些权利并应承担哪些义务,本刊曾作过介绍。老法师现将税务机关依法享有的权利和应承担的义务,以及执法依据作一介绍。
Establishing a social credit system requires the concerted efforts of all sectors of society. From the tax point of view, taxpayers to be honest tax, the tax authorities must also be honest tax, and tax credit and integrity of the premise of tax law is taxable according to law and tax. Taxpayers enjoy what rights according to law and what obligations should be undertaken, this article has been introduced. The old madam now introduces the rights enjoyed by the tax authorities according to law and the obligations they should undertake and the basis of law enforcement.