纳税人的权利和义务余增长税法规范的主体就是通常所说的“纳税人”，“纳税义务人”。在这里，纳税人是一个总体的概念，它不仅包括了自然人，也包括了法人。自然人就是指依照法律定规定负有纳税义务的公民个人。法人则是指经过国家认可，按照法律程序，经有关国家机关审... Taxpayers rights and obligations remaining growth The main body of the tax code is commonly referred to as “taxpayers”, “taxpayers.” Here, the taxpayer is an overall concept, which includes not only natural persons but also legal persons. A natural person means an individual citizen who is obligated to pay taxes according to the law. The legal person means that after the approval of the state, in accordance with legal procedures, the relevant state organs trial ...