为了防止税务行政行为侵害纳税人的正当权益,美国于1988年制定了《纳税人权利法典》。通过几次修改,税务行政的正当程序得以确立和完善,正当程序条款对抑制税务机关滥用权力、维护纳税人合法利益起到了重要作用。 In order to prevent tax administrative acts against the legitimate rights and interests of the taxpayers, the United States enacted in 1988 “Taxpayers Rights Code.” Through several amendments, the due process of tax administration has been established and perfected, and due process provisions have played an important role in curbing the abuse of power by tax authorities and safeguarding the legitimate interests of taxpayers.