跨行政区域税务法院:完善税收司法的制度路径

Cross Administrative Region Tax Court:The Approach of Perfecting Tax Judicature

税务司法在我国税制建设中的重要地位并未得到各界重视,司法层面的“不力”直接导致纳税人的合法权益缺乏有效保障。税务司法机构作为现代税收国家普遍选取的制度安排,对规范和调整税收立法权和税收执法权具有重要意义。在比较视域下,世界主要国家的税务司法模式对反思税收法治建设提供了有益借鉴。结合我国实际情况,适时推开跨行政区域税务法院的设计,是顺应税制发展趋势的法治体现。

The importance of Tax Judicature has been underestimated in the establishment of tax system in our country. Tax law enforcement power is of great importance. However,the deficient performance on judicial level leads to inadequate protection to taxpayers’ rights. As the most common institution in modern countries,tax judiciary has great impact on regulating and adjusting tax legislature and tax enforcement. Contrasting world widely,the tax judicature mode in other counties provides reference for us to reflect on the establishment of tax system in our country. Under the background of our country,promoting the institution of"cross administrative region tax court"comply with the development of tax law system.