试论纳税人诉讼制度

On the System of Taxpayer's Litigation

本文认为纳税人诉讼中的“纳税人” ,包括纳税义务人以及与纳税义务人地位类似的代扣代缴义务人、负税人 ,我国应确立纳税人诉讼制度 。

In our country,a taxpayer refers to a man who has an obligation to pay taxes. This text has the broad sense of comprehension for the taxpayer. The taxpayer 'in the taxpayer's litigation' refers to the taxpayer and the man who is equal to his position, and who pays the taxation in fact. The system of taxpayer's litigation should be established, and give taxpayers rights to supervise the government's expropriation.