税务诉讼:概念之厘定

The Concept of “Tax Litigation”

在我国,"税务诉讼"一词多用在税务行政诉讼范畴内,特指纳税人针对税务机关提起的行政诉讼。税务诉讼不应仅限于行政诉讼中,还应存在于其他诉讼领域。厘定税务诉讼,应以税务诉讼在内容上的涉税性与在形式上的诉讼性为标准,涵盖一切与解决税务争议有关的诉讼活动,外延上包含税务行政诉讼、税务民事诉讼和税务刑事诉讼,税务诉讼具有多重性、综合性、复杂性、多元性及多样性等特征。

In China, ＂tax litigation＂ is a term used in tax administrative litigation category, in particular the tax- payer according to the tax authority administrative lawsuit. Taxation litigation should not be limited to the admin- istrative litigation, should also exist in other areas of litigation. Defining the tax procedure, should be based on the tax litigation of tax in the content and procedure in the form as the standard, covering all tax dispute setdement proceedings on the activity, the extension contains tax administrative litigation, civil litigation and criminal litigation of tax revenue, characteristics and has multiple, comprehensive, complexity, diversity and diversity.