在我国当前的税制建设和税收理念中，均注重强调税务部门的权利和纳税人应履行的义务，而忽视了税务部门的义务和纳税人的权利。当前，依法治税工作的推进和依法治税的社会环境的营造，有赖于纳税人权利观念的树立。 一、纳税人权利的一般认识 （一）信息权。纳税人有权知道现 In our country’s current tax system construction and tax concept, all emphasize the rights of tax departments and taxpayers should fulfill their obligations, while ignoring the tax department’s obligations and taxpayers rights. At present, the promotion of tax administration according to law and the construction of a social environment for tax administration depend on the establishment of the concept of taxpayers’ rights. First, the taxpayers general understanding of the rights (a) the right to information. Taxpayers have the right to know