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司法审查制度是WTO法律框架中非常重要的内容。我国在WTO加入议定书中承诺了司法机关是司法审查的主体,并确定了司法终审原则。我国的税务行政诉讼制度与WTO的司法审查制度的要求是基本一致的,但对照WTO司法审查的规定,我国现有的法律、法规对税务行政诉讼的规定还有诸多不足和亟待完善之处。我国必须积极应对WTO司法审查对税务行政诉讼制度提出的问题和挑战,采取措施对税务行政诉讼制度进行改革和完善。
The judicial review system is a very important part of the WTO legal framework. China’s WTO accession protocol promised that the judiciary should be the subject of judicial review and set the principle of final judicial review. China’s tax administrative litigation system is basically consistent with the WTO’s judicial review system. However, according to the provisions of the WTO judicial review, there are still many deficiencies and problems to be solved in the current tax administrative lawsuits in our country’s existing laws and regulations. China must actively cope with the problems and challenges that the WTO judicial review has put forward for the tax administrative litigation system and take measures to reform and perfect the tax administrative litigation system.