摘要
近年来,我国涉税行政案件呈快速增长之势,涉税行政案件有别于一般行政案件的特殊性催生了设立税务法庭的必要性。来自发达国家的税务法院(庭)的实践和其他专业法庭的设立为我国设立税务法庭提供了技术支持和经验借鉴。考虑到我国涉税司法裁判存在的现实问题,目前,应首先考虑设立税务法庭,待时机成熟时再设立税务法院。同时,还应在税务法庭实行以人民陪审制为主导的专家陪审制度。
In recent years,the number of tax-related administrative cases has been increasing rapidly in China.The particularity of tax-related administrative cases,which is different from the general administrative cases,has given rise to the necessity of tax tribunal.The practice of tax tribunal from developed countries and the establishment of other professional tribunals provide technical support and experience for reference to establish tax tribunal in China.Considering the realistic problems of tax-related judicial judgments in China,establishing tax tribunal should be the first consideration,and then tax court when the time comes.Meanwhile,expert jury system dominated by the people jury system should also be implemented in tax tribunal.
出处
《税务研究》
CSSCI
北大核心
2020年第1期86-90,共5页
关键词
税务法庭
税收司法
纳税人权利保护
Tax tribunal
Taxation judicature
Protection of taxpayer rights
