一、鉴于税务案件既具有专业性、经济性的特点,又具有行政案件的特征,笔者认为应尽快建立独立的税务案件审判系统1.独立的税务案件审判系统可以提供一个良好的专业司法环境,这也是好的投资环境的一部分。独立的税务案件审判系统可以在一定程度上消除区域障碍、减少地方保护主义 First, in view of the fact that tax cases are both professional and economical and have the characteristics of administrative cases, the author believes that an independent tax case trial system should be established as soon as possible.1 An independent tax case trial system can provide a good professional judicial environment, It is also part of a good investment climate. Independent tax case trial system can to some extent eliminate regional obstacles and reduce local protectionism