纳税人权利是指纳税人依据宪法和法律法规享有和行使的权利。与国外发达国家相比,我国对纳税人权利的保护仍存在税收法定主义缺失、税收立法权配置不清晰、缺乏系统的纳税人权利保护专项法规等立法上的不足,同时在现实中亦存在严重缺失。目前,我国要实现税收法治,应以民主、法治和人权的原则为指导,采用立法、行政、司法以及社会保护的形式建构我国纳税人权利保护的立体网络。 Taxpayer’s rights refer to the taxpayers’ right to enjoy and exercise their rights in accordance with the Constitution and laws and regulations. Compared with other developed countries, the protection of taxpayers ’rights in our country still lacks the legislative deficiencies such as the lack of statutory taxation, the unclear allocation of tax legislative power, the lack of systematic taxpayers’ rights protection and other special laws and regulations, and in reality, there are also serious Missing. At present, in order to realize the rule of law in taxation in our country, we should take the principles of democracy, the rule of law and human rights as guidance, and adopt the legislative, administrative, judicial and social protection forms to construct a three-dimensional network for the protection of taxpayers’ rights in our country.