随着社会的进步,人们知识文化水平日益提高的同时也越发重视对自身权利的保护。在税法领域,最值得关注的就是纳税人知情权。但是,由于我国法制化进程的缓慢性和历史遗留问题等,在纳税人知情权的法律保护上和纳税人自身仍存在一些问题。 With the progress of society, people’s knowledge and cultural level is increasing day by day, but also pay more attention to the protection of their own rights. In tax law, the most noteworthy is the taxpayer’s right to know. However, due to the slow process of legalization in our country and problems left over by history, some problems still exist in the legal protection of taxpayers’ right to know and taxpayers themselves.