On The Establishment Of The Tax Court In China

Tax judicature is on the final line of defense for the fair taxation and basic rights of taxpayers, and court is the very institution that works on it. It guarantees the tax authorities' operation and taxpayers' rights. However, when dealing with many professional tax cases, courts are subjected to tax authorities' "guidance". Therefore, how to make fair and timely trials in tax justice are imperative. By logic studies, empirical approach and analytical comparison, the paper makes several suggestions, form the standpoint of judicial organization, on introducing tax tribunal in China.Firstly, the paper analyzes the necessity of tax tribunal, from three aspects: the protection of the taxpayers' legal rights, tax legality, and requirements of the professional tax cases. The paper makes it clear that the tax tribunal is not only the need of the development and innovation of tax justice, but also the imperious demands of its practice. Secondly, the existing laws provide legal backing to the tax tribunal's establishment, and many reserve experienced people on law make the professional tax judges available, thus it's possible to establish tax tribunal. Thirdly, by comparing the United States Tax Court, Tax Court of Canada, Germany financial Court and the Japanese Trial Organization discontented with national tax, we learn many achievements from them. Finally, based on a brief analysis of the different views of domestic scholars and experience of foreign countries, the paper gives a description of the tax tribunal on its nature, the generation of judges, the scope of cases acceptable, jurisdiction and the applicable procedure. In addition, the paper proposes that after the tax tribunal's establishment, we should perfect mechanism of filing the charge, and expand the scope of judicial review.The study on this paper proves that establishing the tax tribunal is necessary in practice, possible in theory, and effective in operation, and it is an effective way to enhance China's tax justice and safeguard the taxpayers' legal rights.