纳税人的退税权是一项容易被忽视的权利,本文主要从三个方面对纳税人的退税权进行理解论述并找出问题,首先是退税权产生的理论基础,其次是退税权如何具体实现,第三部分则是法定权利和权利实现之间的矛盾,旨在说明保护退税权的相关法律并不完善,从而导致纳税人的退税权不能很好的实现。 Taxpayers ’right to tax rebate is a right that is easily neglected. This article mainly discusses the taxpayers’ right to tax rebate from three aspects and finds out the problems. The first is the theoretical basis of the tax rebate, and the second is how to realize the tax rebate right The third part is the contradiction between the legal rights and the realization of rights. The purpose is to show that the relevant laws to protect the right to tax rebate are not perfect, which leads to the taxpayers’ right of tax rebate not being well realized.