摘要： 纳税人知情权是纳税人诸项权利中的一项基础性权利。赋予并保障纳税人知情权，对维护纳税人权益及实现对征税权的行使、税款使用的有效监督等，具有十分重要的意义。但遗憾的是，有关纳税人知情权在我国现行立法、司法中严重缺失。鉴此，本文就纳税人知情权及其法律保障作些探讨。

关键词: 知情权 , 纳税人知情权 , 法律保障

Abstract: The taxpayer right to know is in a taxpayer various rights foundational．right．Entrusts with and safeguards the taxpayer right to know，regarding maintains the taxpayer rights and interests aus well as the realization exercises，the tax money use active oversight to the taxation power and so on，has the extremely Vital significance．But regretably，concerned taxpayer right to know in our country present legislation，judicature serious naw．Reflects this，this article makes a discussion on the taxpayer right to know and its the legal safeguard．

Key words: the right to know, taxpayer right to know, legal protection