纳税人知情权是指纳税人对国家在税款征收、税款管理与税款支出过程中相关信息知悉与获取的权利,主要包括纳税人对税收政策制订、税收政策内容、税收管理程序、税款支出方向与效率等方面信息的知情权。虽然目前我国在扩大纳税人知情权上已有一定的成就,但是相对于完整的纳税人知情权而言,其不足也是显而易见的,因此需要加以改革与完善,确保纳税人知情权的实现和全社会依法治税良好氛围的形成。 Taxpayers’ right to know refers to the taxpayers’ rights to know and obtain relevant information from the state in tax collection, tax administration and tax expenditures, which mainly includes the taxpayers’ right to make tax policies, tax policies, tax administration procedures, taxes Paragraph expenditure direction and efficiency of information and other aspects of the right to information. Although at present some achievements have been made in expanding the right of the taxpayers in our country, their insufficiency is also obvious compared with the complete right of the taxpayers, so we need to reform and perfect them to ensure that the taxpayers’ right to know The formation of a good atmosphere of social tax according to law.