According to modern taxation law thesis, the relationship between the nation and the taxpayer is a legal relationship of debtor and creditor, the taxpayer-being the debtor has the obligation to file the tax report and declare the amount of tax due.

• 按照现代税收债务法律关系学说，税收债务依课税要素的满足而成立，纳税义务人有按照税法规定办理纳税申报，宣示其具体纳税义务量的义务。