日本的税务刑事调查制与税务争讼制郭耀全在日本的税收征管活动中，为了体现税法的强制性和公平性的原则，设立了税务刑事调查制和税务争讼制，依法约束征纳双方的行为，平衡征纳双方的关系，将双方的矛盾统一到税法上来。－、刑事调查制的形成在日本，就遵守税法的监督而... Japan’s tax criminal investigation system and tax dispute system Guo Yaoguan in Japan’s tax collection activities, in order to reflect the principle of mandatory and fair tax law, the establishment of the tax criminal investigation system and tax dispute system, according to the law to both parties Conduct and balance the relationship between the two parties and unify the contradictions of both parties into the tax code. -, the formation of criminal investigation system in Japan, to comply with the supervision of tax law and ...