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税收司法指国家机关依照法定的职权和程序,运用税法处理税收案件的专门活动。反思我国税收司法权的困境,完善对税收司法权的构建,促进我国税收法治建设。
Tax justice refers to the special activities of state organs in handling tax cases in accordance with the statutory powers and procedures and the tax law. Rethinking the predicament of the tax judicial power in our country, perfecting the construction of the tax judicial power and promoting the tax legal construction in our country.