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税收司法是国家机关依照法定的职权和程序,运用税法处理税务案件的专门活动。在实践中,目前我国税收司法存在着诸多问题,如:税收司法缺乏独立性,税收行政权的滥用,税收司法受案范围不明,税收司法保障制度不健全等问题,阻碍了我国税收法治建设的的发展。因此,文章积极探讨,加强税收法治建设,完善税收司法权,构建和谐社会。进一步规范税务部门执法行为,健全税法体系,提高纳税人对税法的遵从,保障国家与纳税人的合法权益。
Tax justice is a special activity carried out by state organs in handling tax cases in accordance with the statutory powers and procedures and the tax law. In practice, there are many problems in China’s tax administration at present, such as the lack of independence of tax administration, the abuse of tax administration power, the unknown scope of tax justice and the imperfect tax administration system, which hinder the construction of tax law in our country development of. Therefore, the article actively discusses, strengthens the construction of tax law, perfects the tax jurisdiction, and builds a harmonious society. We will further standardize the law enforcement activities of tax departments, improve the tax law system, raise taxpayers’ compliance with tax laws and safeguard the legitimate rights and interests of the state and taxpayers.