国外实施多年的纳税人权利保护官制度不仅有效地保护了纳税人权益,而且提升了征管效率,稳定了国家税源。本文以美国、加拿大、韩国的纳税人权利保护官制度为借鉴,提出了我国建立纳税人权利保护中心的设想。 The system of protecting the taxpayers’ rights in foreign countries for many years not only effectively protected the interests of taxpayers, but also improved the efficiency of tax collection and administration and stabilized the tax sources of the country. Based on the system of the taxpayers ’rights protection officials in the United States, Canada and South Korea, this article proposes the idea of ​​establishing the taxpayers’ rights protection center in our country.