关于我国税收司法的若干思考

Consideration of forging tax justice in China

通过对我国税收司法理论和实践中不足的分析,从完善税法体系、制定税收基本法等角度,提出了“建立统一的税收基本法、建立完整的税法体系结构、提高税收司法人员素质”等构建我国税收司法的设想。

By analyzing the inadequacies of the theory and practice of tax justice in China, forging tax justice in China is proposed via improving tax justice system and enacting basic tax law, which embodies ＂Enacting a unified tax basic law, forging an integral tax system and upgrading the quality of taxmen＂.