关于纳税人权利问题的若干思考缪慧频随着社会主义市场经济的发展，我国的税收法律制度也逐步得到完善，纳税人的税收法制观念正在逐步增强，一种新型的税收征纳关系正在形成。在这个前提下，纳税人的权利问题也日益引起社会各界的重视，并事实上成为税收立法、税务司法的... Some Reflections on Taxpayers ’Rights Issues With the development of the socialist market economy, China’s tax legal system has also been gradually perfected. Taxpayers’ tax legal system concept is gradually being strengthened. A new type of tax collection and levy relations is taking shape . Under this premise, the taxpayers’ rights issues are also increasingly arousing the attention of all sectors of society and have in fact become tax legislation, tax administration and judicial affairs.