我国开放纳税人诉讼的必要性及对策

纳税人诉讼是纳税人基于行政机关的不合理用税行为向法院提起的一种特殊行政公益诉讼。在我国开放纳税人诉讼,一方面能更好地以私权制约公权,另一方面能切实保障纳税人的实体权利。我国开放纳税人诉讼必须注意对适格当事人、代表人诉讼和举证责任等诉讼制度的具体安排。

The Veccessity and Countermeasure of Opening of Taxpayer''''s Litgation in China

The taxpayer's litigation is an administrative suit in public intrerest which is bring to court by taxpayers as administrative body unreasonably utilize taxments. The idea that taxpayers should be admited to bring an action in China will benefit to supevision of private right against public right,on the other hand to safeguard the rights of the taxpayer. The opening of taxpayer's litigation must pay attention to system's arrangements such as capacity of a party,representative action and burden of proof.