根据国家法律规定,税务机关和纳税人都享有一定的权利,同时都有一定的义务。笔者根据《税收征管法》、《税收征管法实施细则》、《行政处罚法》、《行政复议法》、《国家赔偿法》、《发票管理办法》等法律法规中有关税收征纳双方的义务整理如下。一、税务机关的义务1、纳税辅导义务。税务机关应当采用多种形式,向纳税 According to the provisions of national laws, tax authorities and taxpayers have certain rights and all have certain obligations at the same time. The author according to the “Tax Administration Law,” “Regulations on the Implementation of the Tax Administration Law,” “Administrative Penalties Law,” “Administrative Review Law,” “State Compensation Act,” “Invoice Management” and other laws and regulations relating to the tax collection of both obligations Finishing as follows. First, the tax authorities obligations 1, tax counseling obligations. Tax authorities should adopt various forms to pay taxes