A Study On Specialization Of Tax Justice In China

With the deepening of China's judicial reform,tax justice in promoting the process of judicial reform,the important force more prominent.China's tax cases has been increasing year by year,its own characteristics,such as professionalism,large-scale,complexity and so on,has led tax justice in China's existing tax dispute resolution mechanism to an important position.Based on China's tax justice shortages,such as unprofessional,lack of independence of the trial,the weakening of judicial review,the limitations of judicial review and other defects,China's tax justice system needs to move to the direction of specialization.This article will be from four aspects of China's tax justice system specialization of a preliminary discussion.The first part introduces and analyzes the existing problems of China's tax dispute resolution mechanism.Which includes two aspects of the process,namely,tax administrative reconsideration and administrative litigation,tax administrative reconsideration and administrative litigation for the two parts of the existing problems to be analyzed for the taxation of China's taxation to provide the premise of the need for specialization.The second part introduces the tax dispute resolution mechanism of the United States,Germany,Japan and France,and summarizes the reference significance of the national mechanism to the tax dispute settlement of our country in order to provide the reference for the construction of tax specialization system in our country.The third part analyzes the necessity and feasibility of taxation specialization in China.The necessity analysis part includes the protection of the legitimate rights and interests of taxpayers,the better training of tax judges,the benefit to reach a reasonable and fair conclusion.The feasibility study includes the existing judicial practice experience,the talent people and other favorable conditions.The fourth part mainly summarizes the selection of several models for the specialization of the tax justice system,and analyzes the advantages and disadvantages of each path on the basis of the actual situation of our country,so that the tax court is more suitable for the specialization of the tax justice system in our country.At the same time,this part will introduce the judge to choose,jurisdiction,subject to the scope of the initial concept of building,and then expand the scope of the review,training professionals,the introduction of mediation and other related systems in order to promote the Tax specialization in China.