税收司法鉴定机构应设立成为具有法人地位的独立司法鉴定事务所,统一组织形式和名称规范,成为独立、中立、公益的司法活动服务机构。税收司法鉴定机构宜由司法行政机关登记和监管,避免司法行政机关和财税机关双重管理,违法则承担民事责任和行政责任。 The taxation forensic institution shall be established as an independent judicial appraisal firm with the status of a legal person. It shall standardize the form and name of the organization and become an independent, neutral and public service institution for judicial activities. The taxation forensic institution should be registered and supervised by the judicial administrative organ so as to avoid the dual administration of the judicial administrative organ and the fiscal and taxation authority, while civil liability and administrative responsibility should be borne by the law.