一、纳税人权利概念的界定及特征(一)纳税人权利的概念关于纳税人权利,学界的表述不尽一致。有的认为,纳税人权利即纳税人的基本权利,是指纳税人享有以宪法为基础,仅在税款的征收与使用符合宪法规定的原则的条件下,才具有承担纳税义务的权利。有的学者认为,纳税人权利即纳税人 First, the concept and characteristics of the concept of taxpayers rights (A) the concept of taxpayers rights Taxpayers’ rights, the academic statements are not consistent. Some people think that the taxpayers’ rights, that is, the basic rights of the taxpayers mean that the taxpayers enjoy the right to pay the tax obligation on the condition that they are based on the constitution and only meet the constitutional requirements of tax collection and use. Some scholars believe that the taxpayer’s right is the taxpayer