税收司法权通常意义上是指国家有关机关依照法律规范对有关税收案件进行审判并通过执行判决、裁定和其他司法活动维护税收秩序的权力。它有广义和狭义之分,狭义上的税收司法权是指人民法院按照法律规范审判税收案件的权利,即税收司法权的主体只有一个:人民法院;其运作的表现形? The tax judicial power usually refers to the power of the state organs concerned to try the relevant tax cases in accordance with the law and to maintain the tax order by executing judgments, rulings and other judicial activities. It has a broad and narrow sense, the narrow sense of the tax administration of justice refers to the people’s court in accordance with the law norms of tax case trial rights, that is, the subject of the tax jurisdiction only: the people’s court; the performance of its operation?