Study On Legal Issues Of Tax Justice

Revenue from tax is the main resource of a nation public finance income and is the most important view adjusts to control the lever of government. It occupies the importance position in the modern nation. Strengthening revenue from tax judicatory guarantee is useful to establishment of socialism harmony society, protecting taxpayer legal rights, realizing "fair and efficiency", exaltations revenue from tax judicatory judgment independence and improving revenue from tax judicatory environment all that have important meaning. But currently our country still didn't unify the revenue from tax judicatory of guarantee system, the research of theories is very few, although in the actual situation, some place for the sake of Adapting the revenue reform of demand, tax administration public order police substation, tax administration check room (along with judicial organ job of adjust but cancel) etc were respectively established in the first years. Practice certificated that it had function in the aspects of promoting to cure a tax by law. But, total to say, the research revenue from tax judicatory guarantee still be placed in a beginning stage, this is exactly the reason that the revenue from tax law's norm of our country can not get to carry through performance and wade tax case continuously increment, the tax dues run off quantity astonishing of importance one of the reasons, influence the progress of the revenue from tax rule of law. Therefore strengthen revenue from tax judicatory the theories of the guarantee research and system construction, it will have important influence of revenue from tax rule of law construction to our country.Owing to this, the research of the revenue from tax judicatory to the guarantee law carried on argument in this text. In the process of analysis argument, it adopted the main method is system theory of research,comparison of research method,the research of the history method. The text was divided into four parts:The first part, elaborated the necessity that strengthen. First,giving the meaning of the guarantee from tax judicator .Secondly discussing the necessity of strengthening revenue from tax judicatory guarantee the perspective of the article is that Strengthening revenue from tax judicatory guarantee is necessary to establish socialism harmony society ;is a necessary protection to taxpayer legal rights; is the solid backing of the realization "fair and efficiency"; is an exaltation to revenue from tax judicatory judgment independence; is an improvement to revenue from tax judicatory environment.The second part anglicizes revenue from tax judicatory guarantees present condition of our country. First, Analysis the tax judicatory guarantee in the norm existence in our country. Secondly analysis our country revenue from tax judicatory guarantees the system in the fulfillment existence. The main performance that the judicial institution tends to affiliate local government becomes increasingly outstanding day by day. The phenomenon that the abusing of tax administrative power is severe, revenue from tax judicature rightness,the revenue from tax nforce the dependence of law of power strong and have never established specialized influence revenue from tax of the revenue from tax judicial organ judicatory quality, These make our country revenue from tax judicatory guarantee system of establishment of the utmost urgency.The third part , The angle of view relying on comparison method, In the process of combing police's system of the abroad tax administration and system in the tax administration court in, the detection have many homology or likeness of place. Also have according to the history in all countries tradition, law system...etc. in the meantime of dissimilarity but each the place of special features, also acquired among them some draw lessons from towards solve our country revenue from tax judicatory guarantee system of beneficially.The fourth part, The revenue from tax judicatory aimed at how to set up an our country guarantee the system put forward oneself of viewpoint, Pass analysis argument. This text think, Solve our country revenue from tax judicatory guarantee existence of problem, should at organization system top put forth effort, namely should from establishment tax administration police system and establish tax administration law court to come up to set up our country of revenue from tax judicatory guarantee system. The article is from the establishment the tax administration of the our country police system with establish two angle of tax administration law court to set out, difference tax administration police of system of necessity and reality the possibility carried on analysis argument, end put forward to set up our country tax administration police system of conceive. Immediately after establish necessity and reality possibility of tax administration law court to carry on analysis argument, the end put forward to set up our country conceive of tax administration law court.