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通过对我国税收司法理论和实践中不足的分析,从完善税法体系、制定税收基本法等角度,提出了“建立统一的税收基本法、建立完整的税法体系结构、提高税收司法人员素质”等构建我国税收司法的设想。
Through the analysis of the inadequacy of tax judiciary theory and practice in our country, from the point of perfecting the tax law system and formulating the tax basic law, the author puts forward such questions as “establishing a unified tax basic law, establishing a complete tax law system structure and improving the quality of tax judicial personnel” Judicial design.