一、财税司法的界定在实行三权分立的国家,司法一般是指具有司法权(审判权)的法院的专门活动。而在中国,人们习惯于将公安机关、司法行政机关、监狱机关和人民法院、人民检察院都称为司法机关,其行使职权的行为也称为司法活动。出于本文的目的在于讨论法院对于立法和司法职能的控制或者平衡,所以,在本文所要讨论的财税司法的范畴中,司法是指在行使审判权的法院体系依据法定职权和法定程序,具体应用法律处理案件的专门活动。因而,财税司法是指国家 First, the definition of fiscal and tax justice In the implementation of the separation of powers, the judiciary generally refers to the judicial (judicial power) of the court’s special activities. In China, people are accustomed to regard the public security organs, judicial administrative organs, prison authorities, people’s courts and people’s procuratorates as the judicial organs. Their exercise of their powers is also called judicial activities. For the purpose of this article is to discuss the court’s control or balance of the legislative and judicial functions. Therefore, in the category of taxation and judiciary to be discussed in this article, judicial refers to the specific application of the court system in the exercise of judicial power based on statutory powers and legal procedures Law deals with cases of special activities. Therefore, fiscal tax justice refers to the country