一、纳税人的权利要求“纳税人”这个词早已为人们所熟悉，但要全面把握它的涵义却复杂一些。在曾国祥老师主编的《税收学》中做如下定义：纳税人是指那些依法参与税收法律关系，享有权利、承担义务，对国家负有并实际履行纳税义务的公民、法人或其他社会组织的成员。此定义从 First, the taxpayers claim The term “taxpayer” already familiar to people, but to fully grasp its meaning is more complicated. In the “Taxology” edited by Zeng Guoxiang, the following definitions are defined: Taxpayers refer to those citizens, legal persons or other social organizations that participate in the legal relationship of taxation, enjoy rights and assume obligations according to law, and bear the obligation of paying taxes to the state . This definition from