内容摘要：

树立纳税人权利理念是处理国家与纳税人之间关系的根本要求，有利于矫正国家与纳税人之间的税收法律关系，使纳税人的权利得到有效的保证。本文认为，我国应尽快建立起纳税人权利理念，推动“政府——纳税人”关系从“管理控制型”向“保护服务型”转变。

关键词：纳税人权利　税收法律关系　税收制度

abstract:it is a basic requirement to have a right attitude towards the concept of ?taxpayers' right for both the government and taxpayers when dealing with the issues between the two, which is beneficial to set right legal relations between them and protect taxpayers' right. this article argues that china should establish the concept of taxpayers' right and have the relationship between the government and taxpayers transformed from the type of ‘manage and control’ to the one of ‘protect and serve’.

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