行政诉讼原告资格是行政诉讼法学理论不可回避的基本问题,也是司法实践中的一个亟须解决的操作性难题。目前,我国行政诉讼包括税务行政诉讼中关于原告资格的设定不够宽泛,不利于行政相对人的合法权益。本文试图从我国行政诉讼原告资格的现状及其存在的不足的角度进行分析,提出在立法上拓展我国行政诉讼原告资格的几点设想,以期对税务行政诉讼有所帮助。 The qualification of plaintiff in administrative litigation is an inevitable basic issue in the administrative lawsuit jurisprudence, and it is also an operational problem to be solved urgently in judicial practice. At present, the administrative litigation in our country, including tax administrative litigation, is not broad enough to set the qualifications of the plaintiffs, which is detrimental to the legitimate rights and interests of the administrative counterparts. This article attempts to analyze the status quo of the plaintiff qualification of administrative litigation in our country and its existing shortcomings, and puts forward some tentative ideas on how to expand the qualification of the plaintiff in administrative litigation in the legislation in the hope of helping the tax administrative lawsuit.