从政策性到专业性——美国税务法院专门化形成考察兼谈对我国镜鉴  

From Policy to Specialization:an Investigation on the Formation of Specialization of the United State Tax Courts and Its Value to China

作　　者：谷佳慧 GU Jia-hui(School of Law,Beijing Institute of Technology,Beijing 100081,China)

机构地区：[1]北京理工大学法学院,北京100081

出　　处：《宁波大学学报（人文科学版）》2023年第6期118-129,共12页Journal of Ningbo University：Liberal Arts Edition

基　　金：国家社会科学基金重点项目“养老服务体系建设的立法研究”(22AFX022)。

摘　　要：建设专门法院对实现国家法治现代化具有重要意义。理想状态下,专门法院应通过科学规划来创设,但域外经验却指向从行政专业裁判过渡到专门法院的转型路径。借助比较研究,对美国税务法院从创设到成熟的政治背景、发展路径、司法程序及法律地位认定进行分析,可发现:美国税务法院的设立主要依赖于政策性因素的推动,美国税务法院专门化的形成是其司法权力强化的结果。专门法院的创设过程充斥了政策性与专业性因素,而过度政治化倾向会影响审判的中立,我国专门法院发展也面临同样的问题。借鉴外部经验,我国专门法院制度的完善须在规划专业司法权的同时消减政策性因素的影响,以逐步形成真正的专门化司法。The construction of specialized courts is of great significance to the modernization of national rule of law.Ideally,the specialized court should be established through scientific planning,but the extraterritorial experience points to the transition path from administrative professional judgment to specialized court.Through comparative study,analyzing the political background,development path,judicial procedure and legal status of the US tax court from its establishment to its maturity,and finds that the establishment of the US tax court mainly depends on the promotion of policy factors,and the formation of the specialization of the US tax court is the result of the strengthening of its judicial power.The creation process of specialized courts is full of policy and professional factors,and the tendency of excessive politicization will affect the neutrality of the trial.The development of specialized courts in China also faces the same problem.Drawing on external experience,the perfection of China’s specialized court system should reduce the influence of policy factors while planning professional judicial power,so as to gradually form a real specialized judicial system.

关 键 词：专门法院 税务法院 政策性 专业性 

分 类 号：D911.1[政治法律—宪法学与行政法学]