在税收关系中，国家作为权利主体有依法征税的权利，纳税人作为义务主体有依法纳税的义务。

In the taxation relationship, the State has the rights to levy taxes, and taxpayers has the duty to pay taxes according to laws.

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后者主要涉及遗产税的征收，比如征税主体、纳税申报和缴纳与征收问题。

The latter perspective regards the collection of inheritance tax, including the (positive) subject, declaration and collection aspects.

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第一部分对什么是纳税人做了界定，税法的主体由纳税人、国家和征税机关三方组成，纳税人是税法法律关系的核心主体。

Part one: definition of the taxpayer, the subject of the tax law is made up of follows: the taxpayer, the state and tax bureau, the taxpayer is the core of these.

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