Abstract: Based on the professionalism and complexity of the tax disputes, the particularity and unfairness of the participants, the limitations of the independence of the traditional administrative reconsideration and the limitation of the administrative litigation in the cycle and cost, the low rate of prosecution and the high rate of withdrawal of the current tax disputes are not conducive to the delay of the collection of relations and the protection of the rights of the taxpayers. Based on the issue of tax jurisdiction caused by the adjustment of the central and local tax rights after the comprehensive adjustment of the tax rights and the gradual rising of the tax disputes in the transition to the modern tax countries, the higher requirements for the traditional solutions and the emerging alternative solutions are urgently required. The American judicial ADR, that is, the judicial attached ADR, is an important reference for our country to deal with the tax disputes, which is to deal with the particularity of the tax disputes through the courts of mediation, arbitration, pre litigation professional assessment, micro trial, adjudicator′s adjudication, and supporting rewards and punishments, and so on. It is necessary to combine the mechanism of mediation and docking in the process of judicial reform in China, to remould and guarantee the concept of judicial ADR for tax disputes, in response to the demand for the protection of the rights of taxpayers in the social transformation, and then to promote the process of the rule of finance and taxation.

Key words: alternative mechanism, judicial attached, tax dispute, tax relief