一、 应在《宪法》中明确规定纳税人的权利《宪法》是我国的根本大法,是制定任何法的依据。我国有关纳税人权利保护的法律都散见于税法及《行政复议法》和《行政诉讼法》等法律文件中,而作为最高法律效力的《宪法》没有关于纳税人权利的原则规定。为使税法及相关的法律文件中对 First, the taxpayers’ rights should be clearly stipulated in the Constitution The Constitution is the fundamental law of our country and the basis for any law. The laws on the protection of taxpayers ’rights in our country are scattered in the legal documents such as the tax law, “Administrative Reconsideration Law” and “Administrative Litigation Law”, while the “Constitution” which is the highest legal effect has no principle of taxpayers’ rights. To make tax law and related legal documents right