税收程序性权利是纳税人享有的富有动态意义和程序保障价值的权利 ,是保障税收程序公正机制建立的核心权利 ;现代权力制约层面上的税收程序性权利主要有要求程序主持者中立的权利、知情权、听证权、陈述申辩权、平等对待权、要求说明理由的权利、程序抵抗权、救济权等 ;通过赋予纳税人必要的程序性权利 ,正在成为各国纳税人权利保护的共同趋势 The tax procedural rights is the taxpayer’s right to have the dynamic meaning and the procedural safeguards value, which is the core right to protect the fair mechanism of the tax procedure. The tax procedural rights on the level of the modern power control mainly include the rights of the host of the procedure, Right to information, hearing, statement of right of defense, equal treatment, right to explain reasons, procedural right of resistance, right to relief, etc. By giving taxpayers the necessary procedural rights, the common trend of protecting the rights of taxpayers in various countries is becoming