纳税人履行纳税义务的同时享有包括宪法方面的权利和税法方面的权利。保护纳税人在宪法方面的权利有助于纳税人权利的实现以及对国家权力滥用的防止。本文从税收法定主义,纳税人的宪法权利等方面论述,阐释保护纳税人宪法权利对纳税人和国家的双重价值并探究如何更好的保护纳税人的宪法权利。 Taxpayers, while performing their tax obligations, enjoy the right to constitutional and tax laws. Protecting the taxpayers ’constitutional rights helps the realization of taxpayers’ rights and the prevention of the abuse of state power. This essay elaborates the tax statutory doctrine and the taxpayer ’s constitutional rights, expounds the dual value of protecting taxpayers’ constitutional rights to the taxpayers and the state, and explores how to better protect the taxpayers’ constitutional rights.