构建我国税收司法组织机构体系的设想

Tentative Plan on Structuring Organization System of Chinese Tax Judiciary

随着我国税制改革的不断深入,建立一个科学的税收司法组织机构体系成为急需解决的问题。笔者认为,根据我国目前的国情,应设置税务警察和税务检察室,但不应设置税务法院。在经济发达地区可以试点设置税务法庭。同时,对已设置的税务行政复议机构有必要进行重新设置,以适应新的税制要求。

With the steadily developing reform to our tax system,there is an urgent need to establish a scientific tax judicial system.The author believes that,based on our present national situation,tax police system and tax inspection agencies,not the tax court,should be set up.In advanced developed areas,tax court should be set up.Meanwhile,it is necessary to reset the tax Institutions for Administrative Reconsideration which has already existed to meet the new requirement of a new system of taxation.