论我国纳税人诉讼的性质和内容

Discussion on the Character and Content of Taxpayer's Litigation in China

为防止和纠正公共财政资金的惊人浪费,我国应借鉴西方国家的经验建立纳税人诉讼制度。通过对纳税人诉讼性质的研讨,重点论述纳税人主体资格(包括原告和被告)、受案范围和请求事项等内容,并进一步提出建构纳税人诉讼制度所需的各项保障措施。

To stop and prevent the unimaginable waste of public funds,China should set up a litigation mechanism by taking the example of western experience.The paper will begin its discussion on the character of taxpayer s litigation,then go on with the subject,both the plaintiff and the defendant,the scope of jurisdiction and the petition stuff in the litigation.After that,suggestions on the construction of such mechanism will be put forth.