The third part reviews other countries 'taxpayer litigation status.
第三部分对各国纳税人诉讼制度的现状进行了评析。
But we must admit that there are difficulties to establish taxpayer litigation.
但是不可否认当前我国构建纳税人诉讼制度存在一定的障碍。
The second part mainly introduces the theoretical basic of taxpayer litigation.
第二部分主要介绍了纳税人诉讼制度的理论基础。
And there are similar system in Japan, England and France. There is wide-range research on the taxpayer litigation in the overseas theory of the Law.
纳税人诉讼产生并成熟于美国，日本、英国、法国等也存在类似制度，国外法学理论界亦对纳税人诉讼制度存在诸多探讨。
Taxpayer litigation is the vitally important system that can combine the supervisory power about administrative execution with the jurisdiction of the law court.
考虑到我国诉讼法学界对纳税人公益诉讼制度的仍然是陌生的，为了节约制定该制度的成本消耗。
The Article can divide into 4 chapters. The main method is positivism analysis method: the first part mainly introduces the meaning and the necessity of the taxpayer litigation.
本文主要采用比较和分析的实证性研究方法，全文分为四部分：第一部分主要介绍了纳税人诉讼制度的基本内涵及必要性。
The fourth part mainly introduces taxpayer litigation status in China and how to establish taxpayer litigation in China on the basic of the introduction of other countries experience.
第四部分则在借鉴他国经验的基础上主要介绍了我国纳税人诉讼制度的现状及在我国如何构建纳税人诉讼制度。
The fourth part mainly introduces taxpayer litigation status in China and how to establish taxpayer litigation in China on the basic of the introduction of other countries experience.
第四部分则在借鉴他国经验的基础上主要介绍了我国纳税人诉讼制度的现状及在我国如何构建纳税人诉讼制度。
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