| With the deep development of the commodity economy, the public's consciousness of regulation has been strikingly strengthened. Especially the higher demand on the rationality, definitude, stability and calculability of it have been put forward. When caring for the economic functions of tax revenue, people paid more attention to preventing the taxpayers' legal rights from being infringed via complete law and measure. That is, our expectant function of the tax law lie in not only guaranteeing the government exercising their powers in high efficiency, but also restraining and supervising the conduct of relevant principal part in the form of law; so as to let it run in the set frame and not likely to infringe on the taxpayers' rights and interests. Simultaneously, with China's accession to the WTO, the worldwide exchange of the commercial affairs has great effect on the Chinese government's organization and conductive principle. We can find a full expression in the closest department relevant to the commercial affairs such as tax administration. It results in a revolution on the government's behavior, among which lay stress on ensuring the individual rights.Yet because of China's long feudal history, a culture that the demand on rights led to restraining has deep-rooted effect on many people. These effects caused many people to establish the guiding ideology: centering on the insurance of national financial income and high speed of economy development; while giving consideration to the insurance of the taxpayers' rights. Under the guide of the ideology, the research on the tax law would not lay stress on how to control regulation and the power of explaining law, how to standardize taxation, how to strengthen judicature and administrative relief and so on. To the contrary, the researchers paid excessive attention to designing various theories and systems, narrowing the free space of those who enforce law in tax revenue and the taxpayers to be good for starting levying on kinds of tax payments. Faced with the public's urgent demand on the protection of human rights, analyzing the present situation that we provide insufficient protection for the taxpayers' rights referring to the practice of the tax revenue and research on it, the author express his own opinion on how to solve the obvious contradiction as follows:First, protection of the human rights should be a primary principle of our tax law.We take the protection of the human rights as the starting point and the main objective of legislation and other researches on tax law. That is, to analyze various sides of our systems on tax revenue according to the principle of human rights as an important foundation of improving our tax system.Second, entity law should be the main object of the research on tax law.Following the primary principle of human rights' protection, it's still necessary for us to make clear the character of the tax revenue legal relationship. The paper is in agreement with the statement of relationship of land tax and debt. That is, tax revenue's legal relationship in attribute refers to the relationship of creditor's rights and the debtors' rights in public law. What and how much it can give and pay can only be established according to the law. The creditors and debtors are not allowed to change by themselves. The administrative mechanism should not feel superior in this kind of relationship. An inevitable result of this statement is to rationalize the equity between the tax authority and taxpayers in the land tax's legal relationship. That is, the tax revenue's legal relationship centers upon its entity's legal relationship, not a system centering on tax authority like the traditional administrative law. At the same time, because of the constant expansion of the entity law's scale and its confusion, the events of infringing on the taxpayers' rights spring up constantly. In addition, the research requires cross-subject knowledge referring to accounting and law. The researchers themselves' limited knowledge system...
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