To develop students correct views of rights and duties,the correct comprehension of the relationship between rights and duties is the first step.

On people s right and duty of rural residence land property;

Therefore,in accordance with the legal principle of "the equality of rights and duties",a clear understanding of rights and duties of the students is the key to implement them in a virtuors circle.

To the lack of the taxation service concepts, there is a profound historical background, such as the orientation of the government functions, the indifference to the individual profit and riches, the unindependence of the business economic status and the inequality of the taxpayers rights and duties, which have a deep effect on the taxation service concepts.

In the process of the reform, there are three issues need to be theoretically defined: consideration of both fairness and efficiency, interaction between government and market, balance between rights and duties.

This article analyzes the primary perspective and the logical deduction of the two scholars,and then points out the rationality and the deficiency of their thesis from the relationship between freedom and necessity,moral choice and moral responsibility and right and obligation.

A radical problem of justice is the issue of the relation between right and obligation.

The right of picker that picked lost property bases on his obligation,therefore,the coordinate balance between right and obligation is prerequisite of the lost property regulation to efficiently work,and also is a condition that the regulation its own functions to be brought into play.