浅谈建立税收司法保卫体系的几个问题杨书方，高乃洲，张益民新税制的全面实施，显示了税收在社会主义市场经济基本框架中的重要地位和作用。要把新税制执行好的关键是深化征管改革，深化征管是一项宏大的系统工程，需要做的工作很多，其中之一是必须尽快建立税收司法保卫... Talking about Some Problems in Establishing Tax Judicial Defending System Yang Shufang, Gao Nizhou, Zhang Yimin The full implementation of the new tax system shows the important position and role of taxation in the basic framework of the socialist market economy. The key to implementing the new tax system is deepening the reform of collection and administration and deepening the collection and administration of tax affairs is a grand and systematic project that requires a lot of work and one of them is the need to establish tax judicial safeguards as soon as possible.