摘要
较之税务法庭,设立专门的税务法院更有利于现阶段税收司法案件的处理,更有利于纳税人权利的保护,更有利于税收司法独立的保障,也更有利于全国税收司法的统一。我国应确立税务法院隶属司法系统的模式,按照经济区域、审级要求合理构建税务法院系统和确定管辖,尝试建立巡回审理的制度,并建立合理的税务法官选任、管理制度。我们应该逐步扩大税务法院司法审查的范围和权力,使税收司法在制度上与行政复议衔接协调,并尝试建立小额涉税纠纷解决机制,以便为纳税人提供便捷而充分的权利救济。
Compared with tax tribunals, founding specialized tax court in China takes more advantages to the resolving of tax cases, the protecting of taxpayers＇s right, the independence of justice, and the unification of judicial practice. We should establish tax courts in the domain of judicial system, compartmentalize the areas and ranks of precincts according to the economic area and trial grades, try to set up the assizes trial system and judges selecting and managing system. We should expand the power of tax court to carry out judicial review step by step, make tax justice and administration review unified in practice, and try to establish the small-claims tax disputes settlement system, so that we can take rapid and efficient remedy to the taxpayers.
出处
《当代法学》
北大核心
2007年第3期17-22,共6页
Contemporary Law Review
关键词
税务法院
设立
建制
运作
tax Court
foundation
organizational system
operation
