税收关系国计民生,纳税人作为税收关系的重要主体,在履行纳税义务的同时应当享有相应的权利。纳税人权利是指纳税人因纳税或者可能纳税而依法享有的其合法权益得到保障的权利。受“纳税人只有纳税义务”的影响以及我国司法制度自身的不完善,我国对纳税人权利的司法保障不足。唯有扩大税务诉讼受案范围、在税务诉讼中引入调解和简易程序、加快税务诉讼审判工作的专业性建设,方能从司法程序上加强对我国纳税人权利的保障。 Tax Relations National economy and the people’s livelihood, taxpayers, as an important subject of tax relations, should fulfill the tax liability and enjoy corresponding rights at the same time. Taxpayer’s rights refer to the right of the taxpayer to protect its legal rights and enjoy the legal rights and interests enjoyed by the taxpayer due to tax payment or possible tax payment. Under the influence of “taxpayer only tax liability ” and the imperfection of our judicial system itself, our country ’s judicial protection to the taxpayer ’ s rights is not enough. Only by expanding the scope of the tax litigation, introducing mediation and summary procedure into the tax litigation, accelerating the professional construction of the trial of tax litigation can only strengthen the protection of the taxpayers’ rights in the judicial procedure.