纳税人知情权作为纳税人的基本权利,既是纳税人税权不可或缺的内容之一,也是公民知情权在现代社会的一种表现形式。纳税人作为税收征收法律关系的义务主体,其在税收征纳过程中应当享有的权利常常被忽视。在市场经济条件下,作为纳税人取得并对等行使各项税权的基础性、前置性权利——纳税知情权亟需得到法律保障。纳税人知情权是纳税人被告知、获 As the basic rights of taxpayers, the right to information of taxpayers is not only one of the indispensable contents of the taxpayers ’tax rights, but also a manifestation of the citizens’ right to know in modern society. Taxpayers, as the obligatory subjects of the legal relationship of tax collection, their rights which they should enjoy in the course of tax collection are often neglected. Under the conditions of a market economy, as a basic and pre-emptive right-taxing right to obtain and equalize various tax rights obtained by taxpayers, there is an urgent need for legal protection. Taxpayers know the right to taxpayers were informed, won