On Building The System Of Tax Judicial Security

The system of tax judicial security is a significant insurance for carrying forward the policy of managing tax in accordance with the law. And the quality of the system of tax judicial security is the major term of whether the management of tax revenue collection could be carried out successfully or not. In view of this, each country has probed in building the system of tax judicial security and has adopted various measures, where we could draw many lessons. At present, the system of tax judicial security in our country is comparatively weakened. There are still some questions existing such as the judicial body being entitled with no forces and the tax authorities having forces with no entitlement, so it should be improved further. This thesis tries to start with the concept,principle and the trait of building the system of tax judicial security, analyses the status quo of the system of tax judicial security in our country and the main issues existing, comparing and studying some countries that pursue the system, and then illuminate the necessity and the feasibility of building the system of tax judicial security, finally puts forward the concrete train of thought on establishing the system in our country, expecting that this would be of somewhat benefit to improving the system of tax judicial security in our country. This thesis is divided into five parts.The first part of this thesis is a brief introduction to the system of tax judicial security. At first the text introduces the concept,the basic principles and features about the operation of the system of tax judicial security. there are the narrow sense and broad sense understandings about tax judicial rights .This thesis says about the broad sense understandings .The system of tax judicial security is a specified kind and form of the judicial rights operation, and must abide by the basic principles that the general judicial rights scrupulously follow, namely independence, justice, insurances and out coming. The general guiding ideology of the present tax judicial system in our country is that we should be directed by the theory of building the socialist market economy structure system, and we should persist in serving for reform and opening and economic building, supervise in accordance with the law, restrain the acts of both collecting and paying parties, maintain the normal order of taxation, correct social ethics and make socialist judicial system perfect. During building tax judicial security we should consistently persist in the principle of managing tax in accordance with the law, the principle of combining of the specialized management and the social tax-related organization, the principle of coordination and prescription, the principle of taxation, the principle of exercising independently our functions and powers in accordance with the law, the principle of legal equality and duty equality, and the principle of taking facts as the basis and the law as the criterion. The operation of the system of tax judicial security should follow the basic principles of the general judicial rights. In addition, it should possess an inherent particularity, namely specialty and complexity.The second part of this thesis illuminates the practice of the foreign systems of tax judicial security. It shows us the practice of the system of tax judicial security in the five countries, France, Germany, Japan, Canada and the U.S.; According to the practice, we could draw some enlightenments that the tax judicial rights issues of multiple governments must be made clear and definite in the form of the Constitution and the laws; and most countries have adopted the model of financial federalism; the legality of tax judicial rights and the flexibility of them should be combined.The third part of this thesis is a analysis against the current situation and the troubles existing of our system of tax judicial security. The subjects running tax judicial rights are mainly People's Procurator ate and People's Court. The system of the judicial rights illuminates from three parts: the establishment of organizations,the personnel system and the finance system. Problems existing on one hand are some general issues, for instance, the core of judicial rights interfered by local governments slopes to regions, impairing the authority and justice of judicial rights; the judicial body are deficient in tax professional knowledge so the power of them is inadequate, and there are a certain number of the judicial body who are incompetent to investigate and prosecute cases concerning tax; the rights of tax-payers cannot be insured effectively; there are deviations on the operation of tax judicial rights, the procurator ate process supervision is weak; the internal managements of courts become administrative; there are sometimes non-actions and false-actions of the public security organizations about cases evoked by tax bureaus.the VAT invoice delinquency being strictly cracked down while the majority of crimes being directly the light of tax enforcement not being attacked strongly; the rights of administrative enforcement of law are overstepped during judicial rights operation and the laws themselves have some weaknesses. On the other hand, problems existing are some individual ones.The fourth part of this thesis illuminates the necessity and the feasibility of building the system of tax judicial security. According to the total development of market economy, our tax judicial work cannot keep up with the changing needs, let alone the system. Therefore, it becomes necessary for us to construct the tax judicial system deepening. Establishing the system of tax judicial security is country machines'directly operation through social dividend, the important component of the legal system of the socialism, a need of the weakness of the central tax administration and the tax crime, a need for building the socialist market economy, the regularly operation of macroeconomic regulation and control, ascertaining the perestroika direction, an objective requirement for the deficient judicial safeguards of the central tax collection and the increase of tax-related crime rate, is a need for being inline with international general rules and maintaining the tax judicial reign. Meanwhile, pursuing the system of tax judicial security is feasible, either to comparison between the cost and the income or to the present social environment for the legal system and technological difficulties of operation.The five part of this thesis is to put forward a train of thought on establishing the system of tax judicial security in detailed. Firstly, we should make the tax contentious proceedings perfect, establishing a lawsuit system adapted to cases concerning tax. Secondly, we should enlarge the scope of tax judicial inspection, incorporating reasonably the abstract tax revenue acts and tax collection acts into the scope of inspection. Thirdly,we should widen the relief channels for tax-payers by bringing in an urging mechanism of tax-payer lawsuit system and tax-payer indictment system, by improving our present system of people's jurors further, and by improving the open trial system further.fourthly, we should improve our legislative technique, and solve the issue that the punishment extent is exceeded so as to restrict and normalize space for judges to operate right of discretion; and we should raise the starting point of punishment in criminal law, strengthen the tax revenue legislation work and improve the legal system of tax revenue. Fifthly, we should establish an operating mechanism for the system of tax judicial security and the system of tax judicial security should be based on the central uniform financial expenditure. Transforming the present judicial operations relies on local financial systems while the central finance should pay uniform judicial funds. Sixthly, we should improve the tax knowledge of the judicial governor and lawyers. We could conduct tax law training courses for the the judicial governor .As to the lawyers we could adopt a way of combining tax law training and the examination, accepting one only when he\she is qualified. Seventhly, we should mend the operation system of the judicial government.we should set up the inspection department in taxation in the procurator ate, and set up the taxation court. The safeguard system for judges'qualities should be established and the internal system should be reformed.Above all, in order to build the system of tax judicial security, on one hand we should be guided by practice progressively, but on the other hand research workers should probe deeply. Only if the two complement each other and promote each other, we would have gained decent effects.