在涉税事务中,纳税人的合法权益如果受到税务机关行政行为的侵害,要通过法律途径讨回公道,维护合法权益,是完全正当的。于是,有入主张:纳税人“要消除‘官贵民贱’、‘民不与官斗’的心理,如认为税务机关的行政行为侵害了你的合法利益,理直气壮地状告税务部门。”笔者认为:此言的出发点虽不错,但其中不乏偏颇之处,值得分析一番。 在社会主义中国,人民是国家的主人,一切政府官员都应当全心全意为人民服务,二者在法律上是完全平等的。“官贵民贱”民告官被视为“以下犯上” In tax-related matters, if the legitimate rights and interests of the taxpayer are infringed upon by administrative acts of tax authorities, it is entirely justified to seek justice through legal channels and safeguard their lawful rights and interests. As a result, there is an argument that taxpayers “should eliminate the mentality that” officials and peasants and civil servants should be absconded “and” civil and non-official fighting “. If the administrative act of the tax authorities infringes your legitimate interests, you should confidently report to the tax department.” The author thinks: Although the starting point of this remark is good, many of them are biased and worth analyzing. In socialist China, the people are the masters of the country and all government officials should serve the people wholeheartedly. Both of them are completely legally equal. “Guijiamin base” People’s Procuratorate is considered “below the guilty of”