本文在对传统税收理论进行批判的基础上，引进西方契约论对我国纳税人权利保障进行论证。

In this paper, the traditional criticism of the theory of taxation, based on the introduction of Western Contract in China to demonstrate protection of the rights of taxpayers.

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目前我国无论是在税收理念、税收法制建设还是在税收执法过程中，都对纳税人权利保障重视不够。

At present, China both in the tax idea, tax the legal system or in the tax enforcement process, have paid insufficient attention to the protection of the rights of taxpayers.

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