我国税务司法制度改革的契机与展望——以税务法院为中心  

Opportunity and Prospect of Tax Judicial System Reform in China: A Study Focus on the Tax Court

作　　者：李大庆[1] 侯卓[2] 

机构地区：[1]河北经贸大学法学院,河北石家庄050061 [2]北京大学法学院,北京100871

出　　处：《国际税收》2015年第10期63-66,共4页International Taxation In China

基　　金：河北经贸大学校内科研基金项目"国家治理视角下的税收法定研究"(2015KYQ04)的阶段性成果

摘　　要：我国的税务司法落后于税收立法和执法,是整个税收法治体系中的一个薄弱环节。税务司法制度改革应当注重财税体制与司法体制协同创新,以探索设立跨行政区划的人民法院为契机,坚持税务司法专门化的理念,逐步设立专门的税务法院来保障纳税人获得充分和便利的司法救济。A tax judicial system, a weak link among the whole legal tax system, lags behind tax legislation and administration in China. The collaborative innovation of fiscal and judicial system should be paid more attention in the reforming of tax judicial system, to explore establishing People＇s Court across administrative divisions should be regarded as best opportunity, the specialization of tax judicial system should be persisted, and gradually special tax court should be established to ensure that taxpayers are entitled to acquire judicial remedy fully and convenientlv.

关 键 词：税务司法制度改革 税务法院 税务司法专门化 

分 类 号：D926.2[政治法律—法学]