纳税人有哪些权利？我国税收法律和法规在规定公民必须履行依法纳税义务的同时，还明确了每个纳税人拥有的１０项权利。正确理解和运用这些权利，有利于维护纳税人的合法权益。 １、延期申报权。纳税人按照规定的期限纳税申报确有困难需要延期的，应当在规定的期限内向税务机关 What are the rights of taxpayers? Tax laws and regulations in our country stipulate that citizens must fulfill their duty to pay taxes in accordance with the law and at the same time, clarify 10 rights owned by each taxpayer. Correctly understanding and using these rights is conducive to safeguarding the legitimate rights and interests of taxpayers. 1, extension of the right to declare. Taxpayers in accordance with the prescribed deadline tax returns do have the need to postpone the delay, it should be within the prescribed time limit to the tax authorities