构建纳税人权利保护体系,是完善我国税收法制、构建和谐社会的要求,是实现政府职能转变、促进社会公平正义的客观需要,也是提高税款征收效率的有效途径。近年来,我国逐渐认识到纳税人权利保护的重要性,先后制定了《行政处罚法》、《行政诉讼法》、《国家赔偿法》等法律及实施了政务公开、纳税人之家等相关举措。不过,与欧美等纳税人权利保护成熟的国家相比,我国纳税人权利保护仍处于起步阶段。一、我国纳税人权利保护的 Constructing the taxpayer’s rights protection system is the requirement of perfecting China’s taxation law system and building a harmonious society. It is an objective need to realize the transformation of government functions and promote social fairness and justice. It is also an effective way to improve the efficiency of tax collection. In recent years, China has gradually realized the importance of the protection of the taxpayers ’rights and successively enacted laws on “Administrative Punishment Law”, “Administrative Procedure Law” and “State Compensation Law” and implemented such measures as open government affairs and taxpayers’ homes . However, compared with the countries where the taxpayers ’rights are well protected in Europe and the United States, the protection of taxpayers’ rights in China is still in its infancy. First, the protection of the rights of taxpayers in China