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文章从两起税务行政案件入手，针对经济上与税款有关联的人在行政法律关系中具备什么样的法律地位、享有什么样的权利等三个方面进行了分析。笔者认为，随着市场经济的建立与发展，我国的税收制度与市场经济发达国家的税收制度相比必然有共同之处，这就是加强对个体利益的保护，使个体主动推动社会公共利益的发展。具体模式为： 1.建立平等的征纳关系。 2.将纳税人作为权利主体考虑，充分考虑纳税人的合法权益。 3.建立实质课税原则，从根本上解决实际纳税人的合法权益问题。 4.对纳税标的涉及的民事法律关系主体的审查法律程序化，给私权充分的救济手段。
The article starts with two cases of tax administrative cases, analyzes the legal status of people who are economically related to the tax, what kind of legal status they have in the administrative legal relations and what kind of rights they enjoy. The author believes that with the establishment and development of the market economy, the tax system in our country must have something in common with the tax system in the market economy developed countries. That is to strengthen the protection of individual interests so that the individual can take the initiative to promote the development of social public interest . The specific model is: 1. Establish equal recruitment relations. 2. The taxpayers as the main body of consideration, give full consideration to the legitimate rights and interests of taxpayers. 3. Establish the principle of substantive taxation, and fundamentally solve the problem of the actual rights and interests of the taxpayers. 4. On the subject of tax law involving the subject of civil legal review of the legal process, to private means sufficient relief.