树立纳税人权利理念是处理国家与纳税人之间关系的根本要求,有利于矫正国家与纳税人之间的税收法律关系,使纳税人的权利得到有效的保证。本文认为,我国应尽快建立起纳税人权利理念,推动“政府——纳税人”关系从“管理控制型”向“保护服务型”转变。 Establishing the concept of taxpayer’s rights is a fundamental requirement to handle the relationship between the state and the taxpayers, and helps to correct the tax-legal relationship between the state and the taxpayers so that the taxpayers’ rights can be effectively guaranteed. This paper argues that our country should establish the concept of taxpayers’ rights as soon as possible and promote the transformation of “government-taxpayer” relationship from “management control type” to “protection service type”.