美、日、英、法等国的纳税人诉讼制度在监督国家用税上发挥着很大的作用。我国税收不正当使用的情况非常严重,出于纳税人保护、政府信用建设和宪政完善之需,我们有必要建立纳税人诉讼制度。本文通过对税的概念和税的基本原则做新的解释,跳出了传统税收理论的误区。最后对纳税人诉讼制度的框架做了简单的设计。 The taxpayer litigation system in the United States, Japan, Britain, France and other countries plays a great role in supervising the national tax. The improper use of tax in our country is very serious. For taxpayers’ protection, government credit construction and constitutional improvement, it is necessary for us to establish taxpayer litigation system. Through a new explanation of the tax concept and the basic tax principle, this article jumps out of the misunderstanding of the traditional tax theory. Finally, the framework of the taxpayer litigation system made a simple design.