国际上对纳税人的权利并无一致的规定,但从立法情况来看,包括基本生活维持权、依法纳税权,接受服务权、知情权、隐私权、礼遇权一般被视为是纳税人的基本和重要的权利,本文主要针对纳税人的隐私权进行了研究。 Internationally, there is no uniform requirement on taxpayers ’rights. However, from the point of view of legislation, taxpayers’ right to life, including the right to basic life support, the tax payment according to law, the right to receive services, the right to information, the right to privacy, Basic and important right, this article mainly studies the taxpayer’s right of privacy.