西方国家由于民主化进程比较早,纳税人权利的保护措施比较全面。许多国家的法律在规定纳税人应尽义务的同时,普遍规定了纳税人所享有知情权、公正权、行政复议和上诉等9项权利,同时十分重视通过采取实际措施对已经明确的纳税人权利加以保护,以使纳税人权利得以真正实现。 Western countries, democratization process earlier, the protection of taxpayers rights more comprehensive. While stipulating that taxpayers should fulfill their obligations, many countries ’laws generally stipulate nine rights that taxpayers enjoy such as the right to information, fairness, administrative reconsideration and appeal. At the same time, great attention has been paid to the clarification of taxpayers’ rights by taking practical measures Be protected so that taxpayers’ rights can be truly realized.