【摘要】 从税收法律的角度探讨了纳税人权利问题。文章认为 ,就实质而言 ,纳税人的权利与其义务一样 ,来自于国家与公民的关系 ,二者是辨证统一、相辅相成的 ,因而不可分割。法定纳税人权利体现了社会的进步和公正。我国纳税人的权利一直没有得到应有的重视 ,这与我国宪法规范表现的滞后性不无关系。文章提出 ,依法治国的核心是依宪治国。保障和完善纳税人权利 ,必须以宪法的完善为切入点更多还原

【Abstract】 This article probes into the issue of taxpayers’ rights from tax law It considers that taxpayers’ rights is originated from relationship between the state and citizen as taxpayer obligation and that the two sides are unity in opposition and coincidence of opposites Thus they can not be segmented Statutable taxpayers’ rights embody advancement and justice of the society Taxpayers’ rights have been paid little attention to in our country, which is connected with the lagging of the constitution The article holds that the core of governing by law is governing by constitution To stick up for and perfect taxpayers’ rights we must foremost perfect the charter更多还原