改革开放以来,我国经济发展迅猛,税收成为国家收入的主要来源。在民主法治化的浪潮洗礼下,纳税人权利日益成为呼声甚高的一个命题。但是,当下税收法制环境并不如人意,征税机关作为国家征税主体在税收活动中侵害纳税人权利的事件时有发生,纳税人权利得不到十分有效的保护已常为人诟病。本文试从第三方——税务代理的角度来探讨税务代理制度对于纳税人权利保护的作用及其机制,以其能够在税务代理制度下对纳税人权利保护有较为深刻的认识并提出一些观点。 Since the reform and opening up, China’s economy has developed rapidly, and tax revenue has become the main source of national income. Under the tide of democracy and legalization, taxpayers’ rights have increasingly become a proposition of high voices. However, the current legal environment for taxation is not satisfactory. Tax authorities as the subject of taxation of the state often violate the taxpayer’s rights in taxation activities, and it is often criticized that taxpayers’ rights are not protected effectively. This paper tries to explore the role and mechanism of the tax agency system in the protection of taxpayers ’rights from the perspective of the third party - tax agency, in order to have a deeper understanding of taxpayers’ rights protection under the tax agency system and put forward some views.