摘要
税务行政诉讼制度是保护纳税人合法权益的最后一道屏障。我国现行的税务行政诉讼制度由于立场错位,导致该项制度不仅自身存在重大缺陷,而且在实践中疲软无力,难以真正实现维护纳税人合法权益的目的。因此,应该尽早修订《税收征管法》中的相关内容,完善税务行政诉讼制度,以切实保障纳税人的合法权益。
The tax administrative procedural system is the last fence to protect a taxpayer＇s lawful rights and interests. For the sake of position dislocation, there are significant defects in China＇s existing system, and that is weak in practice and difficult to get the purpose of defending the taxpayer＇s lawful rights and interests. So, it is necessary to amend the relevant contents of the Tax Collection and Management Law as soon as possible to improve the tax administrative procedural system.
出处
《税务研究》
CSSCI
北大核心
2009年第7期63-67,共5页
关键词
税务行政诉讼
制度缺陷
立场错位
司法疲软
Tax administrative procedural system
Systemic defect
Position dislocation
Judicial weak
