保障纳税人权利对建设法治国家与和谐社会具有重要的现实意义。在我国,纳税人权利保障在税收理论、税收立法、税收执法、税收司法等方面存在严重缺失。要使我国纳税人权利得到充分实现,应从完善税收立法、规范税收执法、健全税收司法、建立纳税人权利自我保护制度等四个方面来完善我国纳税人权利保障制度体系。 Guaranteeing the rights of taxpayers has important practical significance for building a country ruled by law and a harmonious society. In our country, the protection of the taxpayers’ rights has serious deficiencies in tax theory, tax legislation, tax law enforcement and tax administration. In order to fully realize the rights of taxpayers in our country, we should perfect the system of safeguarding the rights of taxpayers in China from four aspects: perfecting tax legislation, standardizing tax law enforcement, perfecting tax administration and establishing self-protection system of taxpayers’ rights.