Abstract: The dispute on the nature of tax secured roots in different understanding on tax secured.Confirming tax secured as civil cases,is not only favorable to protect tax debt,but also to implement the principle of property law.Practically,the deadlock of handling tax secured disputes with administrative reconsideration or administrative litigation,is not due to the defect of legal system,but the false understanding on the nature of tax secured,which results in handling the tax secured disputes as administrative c...