税收司法

第九章为税收司法研究。

The seventh chapter focuses the study on tax legislation .

第四章：经济全球化下的税收司法权税收司法权就是履行做出的税务决定或制定的税收规则或结果而采取司法行为的管辖权。

Tax judicial jurisdiction means the power to fulfill tax decision and tax rule or result through judicial action .

第三章是对国家税权的控制，笔者从立税权，用税权，税收司法权，和分税制改革四个方面进行了研究论述。

The third chapter was to the national tax power control , the author has carried on the research elaboration from four aspects .

我国税收司法保障体系尚未完全建构，税收司法保障差强人意。

The security system of taxation justice in this country has not been completely constructed , and the security for taxation justice is just passable .

关于税收司法权，由于学界对此研究颇少，本文主要澎退了我国的税收争讼法律制度。

Part IV : In regard to tax judicial power , since lacking of research on that , this thesis mainly discusses Chinese tax litigation system .

主要表现在：一是税收司法缺乏独立性，限制了税收司法权的作用发挥。

It is mainly shown as : one is that taxation justice is lacking in independence , which restricts the exertion for the function of tax judicial power .

而对于日益剧增的税务案件，如何在税收司法中实现公正、及时的审判显得非常重要。

Facing the increasingly sharp increase in tax cases , the tax administration of justice in the achievement of a just and timely trial plays a very important role .

本文区分了不同层面的税权概念，分析了税收司法权的定位问题，区分了国家税权和政府税权的不同概念，从而有利于税权概念的准确理解。

We here distinguish different levels of the concept , and analyze the location of judicial power in taxation , which will be helpful to use the concept accurately .

鉴于此，本文对税收司法保障法律问题研究这一命题进行了论证，在分析论证过程中，主要采用了系统论的研究方法、比较的研究方法和历史的研究方法。

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 .

论我国税收执司法衔接的完善

On the Perfection of the Link between Tax Law Enforcement and Tax Judicature

在其他问题上，这一提议将在税收和司法方面给予加泰隆尼亚议会更多的控制权。

Among other things the proposals give Catalonia 's parliament more control over taxation and the judiciary .

第三部分通过对实施机制&税收执法、司法和协税护税机制的考究，分析了税收征管机制的构成、存在的问题和中国税收征管机制优化的政策选择。

Finally , Chapter 3 introduces the implementation system & tax law enforcement , tax judicature and tax support and protection system , seeks for its current problems and gives some perfecting measures .

招股说明书毫不讳言在俄罗斯做生意的各种风险，包括“政府动用权力”通过税收、环保和司法调查等手段来对付企业，处罚措施则包括没收和国有化等。

The prospect spares no blushes in spelling out the risks involved in doing business in Russia , including " the use of government power " against companies through tax , environmental and prosecutorial probes with penalties including forfeiture and nationalisation .

税权是国家权力的重要组成部分，它包括税收立法权、税收司法权、税收征管权和税收收入归属权。

Taxing power is an important component of state authority , including the right of tax legislation , tax jurisdiction , tax revenue attribution .

税权是国家为实现其职能，取得财政收入，在税收立法、税收执法、税收司法等方面的权力，是取得财产所有权之权。

The tax power is the power about tax legislation , tax law enforcement and taxation judicature , with which the country can realize its function and obtain the financial revenue , and obtain power of the property rights .

最后，税收基本法立法是提高税收执法和司法水平的需要。

Finally , legislation of tax law is a requirement that can promote the level of national legislation and law-enforcement .

二是建立统一、科学、规范的税收法律体系和保障有力的税收司法体系。

The second is to establish a unified , scientific , and standardized tax laws and effective tax system and protect the judicial system .

税收权力制约机制包括税收立法、司法、行政、无形因素、其他因素等方面。

The restrictive mechanism of tax right covers tax legislation , administration of justice , public administration , intangible factor , other factores , ect .

税权是税收立法权、税收执法权和税收司法权的集合。

The taxing power is the union of the tax legislative , the tax enforcement and the tax jurisdiction .

第三，地方政府行使税收执法权不规范：最后，我国税收司法体系还不独立，受地方政府干预严重，同时导致税收专业司法力量不足。

The local government has no legislative power of tax basically so that the local government use tax lever to adjusteconomy gets strongly restriction .

在税权的横向划分上，存在税收立法层次低、税收行政执法难以及税收司法保障不力等等问题。

On the dividing right of tax law of horizontal , the level of tax lawmaking is low , the administration of enforcing the law is difficult , and the tax judicatory can 't guarantee easily and so on .

本文将税权定位为国家税权与纳税人的税权，其中，国家税权又可分为税收立法权、税收执法（征管）权和税收司法权；

The former include three aspects : tax legislative power , tax executive power and tax judicial power .

税收法制体系尚不健全，没有形成税收立法、司法和执法相互独立、相互制约的机制。

Legal system on taxation is incomplete , a mechanism with legislation , jurisdiction and execution of tax laws being mutually independent and restrictive has not been established .

在税权领域中，税收立法权处于核心地位，是税收执法权、司法权存在和有效行使的前提与基础；

In the domain of taxing power , the tax legislative is the core , it is the premise and foundation which the tax enforcement and the tax jurisdiction exist and are exercised effectively ;

树立新型的税收文化理念，提高税收的立法层次，建立独立的税收司法保障体系和执法监督体系，加强税收执行中各相关部门的协调配合，是根治涉税违法犯罪的治本之策。

And their fundamental solution is to establish new-type tax-culture ideas , upgrade tax legislation , set up an independent judicial safeguard system and enforcement supervision system , and strengthen the coordination between various related departments in tax administration .

它是将税收法律法规付诸实施的活动，是最终达到税收立法目的的必然手段，又是建立税收司法体系的先决条件。

Tax law enforcement which is the implementation of tax laws and regulations , is the inevitable means to achieve the ultimate purpose of the tax legislation , and also is a prerequisite for setting up tax judicial system .