税收法律关系性质理论是为了说明税收的性质问题,也就是体现税收的正当性。在税收性质问题上,各国学者有着不同的看法,我国学者也莫衷一是。就税收法律关系性质理论而言,主要包括交换说、义务说、经济调节说、债权债务说以及税收权力关系。而其中的税收权力关系说相对于其他的学说,在解释税收的正当性问题上,其实有着更为深刻的意义。 The nature of tax law relationship theory is to explain the nature of taxation, that is, the legitimacy of tax revenue. On the issue of the nature of taxation, scholars in various countries have different views, and scholars in our country also do not agree. In terms of the nature of the legal relationship of tax revenue, it mainly includes the exchange theory, the obligation theory, the economic regulation theory, the claims and debts theory and the tax power relations. And the tax power relationship among them says that compared with other theories, it is actually of more profound significance to explain the legitimacy of tax revenue.