税收体现了国家与公民之间的财产关系,公民纳税以政府提供公共服务为对价,为保证税收真正地实现“取之于民,用之于民”的目的,当代法治先进国家纷纷建立了保障纳税人用税监督权得以实现的纳税人诉讼制度。在我国,建立纳税人诉讼制度不但是必要的,而且具有可行性。 Taxes reflect the property relations between the state and the citizens. Citizens pay taxes for the government to provide public services. To ensure that taxes are truly realized, “the best way to take advantage of the people and use them for the people” is to establish the modern rule of law countries The taxpayer litigation system that ensures taxpayers’ right to tax supervision is realized. In our country, establishing taxpayer litigation system is not only necessary but also feasible.