为制约税务行政处罚失当行为,保证纳税人的合法权益。《税收征管法》、《行政处罚法》、《行政诉讼法》规定:纳税人对税务机关的行政处罚不服的,有要求听证、申请复议、向人民法院起诉的权利。总括起来大约有以下几大权利: In order to restrict the misconduct of the tax administrative penalties and ensure the legitimate rights and interests of taxpayers. The Law of the People’s Republic of China on Tax Collection and Administration, the Law on Administrative Penalties and the Law on Administrative Litigation stipulate that if a taxpayer is not satisfied with the administrative punishment of the tax authorities, he has the right to request a hearing, apply for reconsideration, and institute legal proceedings in a people’s court. To sum up, there are about the following major rights: