国家要正常运行,需要庞大的支出,因此也就需要巨大的财政收入,而这些财政收入就是取自纳税人。在小的范围内,对纳税人权利保护是税法体系建设的重要内容;而在大的范围内,对纳税人权利保护实际上反映了一种对人权的保护;是以人为本,让有权机关真正以保护人民的利益为己任,构建服务型的现代国家运行模式;符合法治社会理念,也是法律在理论上和实践中所追求的理想状态。 Countries need to operate normally and require huge expenditures, so they also need huge financial revenues, which are derived from taxpayers. To a lesser extent, the protection of the taxpayers ’rights is an important part of the tax law system. To a large extent, the protection of taxpayers’ rights actually reflects the protection of human rights. It is people-oriented, To protect the interests of the people as its own duty and to build a service-oriented modern mode of operation of the country are in line with the concept of a society ruled by law and the ideal state sought by law in theory and in practice.