伴随中国社会、经济的发展,长期存在的对于税收法律关系的误解和对纳税人权利的轻视,已经对国家的税收工作和经济发展产生了不利的影响。笔者认为有必要从明晰税收法律关系入手研究纳税人权利。而撰写本文旨在研究清楚税收法律关系的实质,确定主体之间的地位和权利内容,明确纳税人权利,进而提出对纳税人权利保护。 With the development of China’s society and economy, the long-existing misunderstanding of tax legal relations and contempt of taxpayers’ rights have adversely affected the country’s tax work and economic development. The author thinks it is necessary to study the taxpayers’ rights from the clear tax legal relationship. However, the purpose of this article is to study the essence of legal relationship between taxation and taxation, determine the status and the content of rights among subjects, clarify the rights of taxpayers, and then put forward the protection of taxpayers’ rights.