On The Development Of The Creativity Of Postgraduates

Tax justice is the final settlement mechanism of tax disputes, its relative to the administrative reconsideration has its neutrality advantages of dispute resolution. The contents of a tax legislation, tax justice on the one hand, through judicial activities,ensure the tax law is not a dead letter; On the other hand is also legal supervision of the tax law enforcement, ensure the tax authorities in accordance with the law, tax,provide relief way to protect their legitimate rights and interests of taxpayers.Tax judicial documents directly to the carrier, the present situation of tax justice is tax justice is to know the main channel, but through the analysis of the content and essence of tax-related cases found that the tax disputes in reality practice judicial settlement mechanism fails to play its proper role, there is a big problem. First of all,because our country tax revenue mechanism is imperfect, the filing of a lawsuit taxpayer the plaintiff qualification is strictly limited, the design of the system of double front improved the taxpayers litigation costs, so the taxpayers litigation willing is not enough, tax dispute fails to play a role of the dispute resolution; Second, tax disputes involve economic activities in our country, using the submission of evidence and the focus of the dispute have strong professional, and ordinary court personnel and proceedings of professional cause tax judicial review is not enough, not professional cases, influence the correct referee of the case; Finally, tax regulatory documents has a key role in the tax judicial decisions, the effectiveness of its applying has legally, due to a loophole in the law of taxpayer tax regulatory documents, and on the application of the normative documents appear serious question.Through the judicial reform of further consummates our country tax revenue legal system, from the mechanism to the filing of a lawsuit case professional judgment and cases, etc. Our country has set up a tax court has the necessity and feasibility of setting up the tax court, with the most professional personnel and the best professional of tax-related cases trial program to solve the problem, the establishment of the tax court can take more tax-related case, so cancel the double front system, allowing taxpayers choose dispute solution, ensure good operation of the taxpayer litigation. Will broaden the scope of accepting cases, tax justice tax abstract administrative behavior into tax litigation, to the tax regulatory documents by combined means of judicial review and review other normative documents in law enforcement and judicial applicable legal rules and regulations, to create a good legalenvironment for judicial activities.