纳税人是税收的主体,是税法的主要构成要素,负有纳税义务,但在我国税收领域和整个社会环境中,长期仅重视纳税人的义务,而忽视了法律赋予纳税人的权利,导致纳税人利益的损害。本文通过分析纳税人权利及其性质,指出纳税人保护的内容与必要性,并基于此提出相关的解决方法,从而为纳税人依法纳税提供前提保障。 Taxpayers are the main body of tax revenue, which is the main component of the tax law and bear the obligation of tax payment. However, in China’s taxation field and the entire social environment, taxpayers only attach importance to taxpayers’ obligations for a long time, ignoring the law’s right of taxpayers, People’s interests damage. By analyzing the taxpayers ’rights and their nature, this paper points out the content and necessity of the taxpayers’ protection, and based on this, puts forward the corresponding solutions so as to provide the guarantee for the taxpayers to pay tax according to law.