【摘要】 纳税人的权利体现为两个层面的含义：一是民主立法权和民主监督权；二是纳税人作为个人在微观经济生活中享受的具体的权利，包括平等的纳税权，知情权，个人隐私和商业秘密得到保护的权利，申请复查和诉讼的权利。更多还原

【Abstract】 Rights of taxpayers reflects two aspects. One is the demoncratic legislative power and the demoncratic rights of supervision and the other is the concrete rights that the taxpayer himself enjoys in microeconomic life, which contains the equal taxable rights, rights to learn the truth, rights of protecting privacy and business secrets, and rights to apply for reviewing the case and litigation rights.更多还原