WTO对我国税务行政诉讼制度的影响

Impact of WTO on the Tax Administrative Procedural System in China

司法审查制度是WTO法律框架中很重要的内容。我国在WTO加入议定书中向WTO其他成员承诺了司法机关(人民法院)是司法审查的主体,并实行司法最终审查原则。我国的税务行政诉讼制度与WTO的司法审查制度的要求是基本一致的,但仍存在不足和需完善之处。为了充分利用WTO提供的各项有利条件和权利,并履行"入世"承诺的各项义务,以赢得各成员国的全面信任,我国必须对税务行政诉讼制度进行改革和完善。

Judicial examination system is an important aspect of the law of the WTO.China promised to other WTO members in the agreement into the WTO that the judicial department (the People's Court) would be the main body of the judicial examination and give the final examination.Our tax administrative procedural system basically tallies with the requirements of the WTO's judicial examination system but some defects still exist in it.In order to make full use of all the favored conditions and rights,fulfill all our commitment and win the trust of other members,we must carry out further reform and perfection of our tax administrative procedural system.