长期以来，由于我国税收观念上的偏差，过于强调纳税人的义务，对纳税人的权利及权益，保护不够，造成了立法中对纳税人权利规定不尽完善，即使税法中已规定的权利在执法中也没有得到完全实现。这种状况造成了纳税人权利意识、主人翁意识薄弱，从而维护自己权益意识也就淡薄。 For a long time, due to the deviation of tax concept in our country, too much emphasis on taxpayers’ obligations and lack of protection for taxpayers’ rights and rights have resulted in imperfect legislation on the taxpayers’ rights. Even though the rights already stipulated in the tax laws are Law enforcement has not been fully realized. This situation has caused the taxpayer’s rights awareness, sense of ownership is weak, so as to safeguard their awareness of rights and interests also light.