税收流失的司法补缺

The Role of Justice in the Administration of Tax Loss

税收流失是各国共同关注的问题之一。如何防止税收流失,事前的良好的征管环境的形成固然重要,而如何征收可能流失的税款,对于税收流失的治理来说同样重要。税收流失是国家征税权行使的不完满状态,司法途径应当成为对此征税权救济的重要和最终途径。针对在税收流失治理中我国诉讼制度对司法机关作用发挥的限制,为加强对税收流失的司法治理,应当对我国现有的民事、刑事和行政诉讼程序制度加以完善。

Tax loss is one of the problems that many countries face. It is important to recollect the lost tax as well as to establishment the tax law system to prevent the tax loss. The tax loss is the situation in which the tax power isn＇t exerted rightly. The justice must be an important and final remedy to protect the tax power. But the procedure law of China limits the function of the judicial department in controlling the tax loss. It is necessary to improve the civil procedure, criminal procedure and administrative procedure rule to make the judicial department play an important role in the management of the tax loss.