Abstract: Harmony is what human seeks. It is also the subject of the socialist development. This paper discusses the tax payers'rights from the perspectives of the positioning of the tax payers'rights and duties, the improvement of awareness of rights, the domination of the positioning pattern of rights, the strengthening of legal guarantee and establishment of the relevant supportive stipulations, the limit of the expansion of the public rights and the forming of the right contract. It concludes that the guarantee of the tax payers'rights is the embodiment and inevitable requirement of fair tax law as well as the basic project of building the harmonious'society.