世界各国尤其是发达国家一贯重视纳税人权利与地位问题，在税法中把征纳双方平等的权利与义务作为重要的内容予以规定。与国外相比，我国纳税人权利不论从法律规定还是贯彻落实上都存在一些不足，纳税人地位没有得到应有的提高。本文在分析了中外纳税人权利地位现状后，提出了尊重纳税人权利，提高纳税人地位的可能措施。 All countries in the world, especially the developed countries, have always attached importance to the taxpayers’ rights and status and stipulated the important rights and obligations of both parties in the tax law. Compared with foreign countries, the taxpayers’ rights in our country have some deficiencies whether they are stipulated by law or implemented, and the status of taxpayers has not been properly improved. After analyzing the current status of Chinese and foreign taxpayers’ rights, this paper puts forward some possible measures to respect the rights of taxpayers and improve the status of taxpayers.