如今是一个权利的时代,然我国纳税人权利的现状却并不理想,税收立法、执法、司法及社会保障等领域在对纳税人权利进行保护的层面上都存在着不同程度的权限。本文针对我国当前纳税人权利及其保护所存在的问题,在借鉴外国先进经验的基础之上,结合我国国情,提出了相关见解,以期对改善我国纳税人权利的现状的改善有所助益。 Nowadays it is an era of rights. However, the status quo of taxpayers ’rights in our country is not ideal. There are different degrees of competence in the fields of tax legislation, law enforcement, judiciary and social security on the protection of taxpayers’ rights. In view of the existing problems of taxpayers’ rights and their protection in our country, this paper puts forward some relevant opinions based on the advanced experiences of foreign countries and the actual conditions of our country, in the hope of helping to improve the current situation of the taxpayers in our country.