税务法院是美国审理税务诉讼案件最重要的司法机构。纳税人诉权保障最大化与程序分流最优化相结合,是美国税务法院破解公正与效率难题的根本之道,也是我国税务诉讼制度重构的重要镜鉴。本文以纳税人诉权保障为视角,探讨美国税务法院公正与高效的制度原因,以期为我国税务诉讼制度的完善提供参考。 The tax court is the most important judicial body in the United States to hear tax litigation. The combination of maximum protection of taxpayers’ right of action and the optimization of procedural diversion is the fundamental way for the U.S. tax court to solve the problem of fairness and efficiency. It is also an important reflection of the reconstruction of China’s tax litigation system. In this paper, the taxpayers’ right protection is taken as a perspective to discuss the reasons for the fair and efficient tax court in the United States, with a view to providing reference for the improvement of China’s tax litigation system.