内容摘要：

本文梳理了界定税收法律关系性质的几种主要观点，认为这些观点在一定程度上揭示了税收法律关系的性质，但都存在一些缺陷。在“纳税投资论”的基础上，提出了“纳税信托说”，认为税收法律关系本质上是一种法定的信托关系。

关键词：税收法律关系　信托　税收法治

abstract：the paper summarizes the main viewpoints on the essence of tax legal relationship between taxpayers and government. it then presents a new standpoint which holds that the essence of tax legal relationship is a kind of trust. the paper argues that this new standpoint will be beneficial for the construction of a harmonious society in china.

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