税务行政诉讼是通过司法途径解决税务纠纷的一种制度安排,旨在保障纳税人等税务当事人的合法权益,监督税务机关正确执法。它是我国行政诉讼法律制度的一个重要组成部分和在税收领域的具体化。 一、当前我国税务行政诉讼存在的问题及分析 (一)税务行政诉讼起诉率低撤诉率高。 尽管全国税务行政诉讼案件从1990年123件迅速增长到1998年的 Tax administration litigation is a kind of institutional arrangement to solve tax disputes through judicial channels, which aims to protect the legitimate rights and interests of taxpayers and other tax clients and to supervise the correct enforcement of tax authorities. It is an important part of the legal system of administrative litigation in our country and is embodied in the tax field. First, the current tax administrative litigation problems and analysis (A) Tax administrative litigation low rate of withdrawal. Although the total number of tax administrative litigation cases in the country increased rapidly from 123 in 1990 to 1998