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。

Taxpayer litigation is the vitally important system that can combine the supervisory power about administrative execution with the jurisdiction of the law court.

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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。

The taxpayer's litigation is an administrative suit in public intrerest which is bring to court by taxpayers as administrative body unreasonably utilize taxments.

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