税收关系是一种重要的社会关系。如何创建一个有助于人权与税权由对立关系走向和谐关系的制度环境,是构建和谐社会不可忽略的重要问题。税收领域的实证研究表明,对人权与税权关系的不同理解,会产生绩效不同的税收制度安排和税政实施理念,从而不同程度地影响到税赋领域社会关系? Tax relations are an important social relationship. How to create a system environment conducive to a harmonious relationship between human rights and tax rights from the opposite relationship is an important issue that can not be neglected in building a harmonious society. The empirical research in the field of taxation shows that the different understanding of the relationship between human rights and taxation will lead to the different tax system arrangements and the concept of tax administration, which will affect the social relations in the tax field in varying degrees.