通过观察税法实践和法学理论中出现的发展 ,本文在理论上探讨了扩大税法法律关系研究范围的必要性 ,并对相关税收法律关系成立的条件、类型、权利义务范围以及研究意义进行了初步的论述。本文是在税法基础理论的研究中回应税收实践问题的一次尝试 ,也是在税法基础理论研究中借鉴其他法律学科实践成果的一次尝试 By observing the development of tax law practice and law theory, this paper discusses the necessity of expanding the research scope of legal relationship of tax law in theory, and preliminarily studies the conditions, types, rights and obligations, and research significance of the establishment of legal relationship of tax revenue. Discussion. This article is an attempt to answer the question of tax practice in the study of the basic theory of tax law and an attempt to draw lessons from the practice of other legal disciplines in the study of the basic theory of tax law