设立省级税务巡回法院研究

Study on Establishment of the Tax Circuit Court

随着国家税收权益与纳税人权益保护的衡平化,涉税纠纷日渐增多,纳税人诉与诉讼救济的需求增长,然而,现有的涉税纠纷救济体制的设置不能有效适应涉税案件具有的国家、财产、会计、数理、交易、可变、隐蔽等属性要求,因此,提高涉税案件救济的专业性、效率性、公平性和合理性就成为涉税诉讼面临的重要问题。分析我国现行涉税救济存在的局限,比较涉税案件的救济模式,阐释税务巡回法院的优势,借鉴最高法巡回法庭的实践经验,论证设立省级行政区域内的税务巡回法院的正当性和可行性,提出税务巡回法院的人员构成、受案范围、管辖、程序和执行其运行机制。

On deepening of the reform of tax system and the legal now, tax relief system has become the focus of attention. Under the premise of protecting the interests of taxpayers and nation, how to improve the ability of the trial, to save trial resources, to reduce trial costs, and to equitably resolve tax-related litigation, has become an important problem now and in the future for a long time.This paper reveals the limitations of the relevant provisions of China＇s current tax relief system by analyzing it; explains the advantages of the Tax Circuit Court by comparing the tax relief model in other countries; seeks the best design of trial system by drawing on the experience of the Supreme Court Circuit; explains its operating mechanism from the constitution of the court＇s personnel, case scope, jurisdiction, procedures and implementation aspects, and demonstrates the legitimacy and feasibility of provincial administrative area of the Tax Circuit Court.