纳税担保人的地位并不等同于一般意义上的纳税人,因此不能简单援用纳税人权利保障的方式保护纳税担保人的权利,而今法律对纳税担保人权利规定不明,为纳税担保人权利保护制造诸多不便。基于此,文章将探讨纳税担保人权利的保护制度完善的原则和具体措施。 Tax guarantor’s status is not the same as the taxpayer in the general sense, therefore, the taxpayer’s right can not be simply availed from the taxpayer’s right to protect the rights of the taxpayer’s guarantor. Nowadays, the law does not specify the taxpayer’s rights and protects the rights of taxpayers A lot of inconvenience. Based on this, the article will explore the principles and specific measures for improving the protection system of taxpayers’ rights.