税务司法专业化改革的实现路径——以厦门涉税案件集中管辖改革为研究样本-《集美大学学报》（哲社版）

文章信息/Info

Title:: The Path of Tax Judicial Specialization Reform:Taking as a Research Sample the Centralized Jurisdiction Reform of Tax-Related-Cases in Xiamen

Author(s):: Research Group of Xiamen Siming District People’s Court; Xiamen Siming District People’s Court,Xiamen 361004,China

摘要:: 近年来，税收征管制度改革不断深化，纳税人法律意识持续提升，税务违法违规形态更加多样复杂。税务案件专业性强，具有跨财会、金融等领域的复合性特点，对税务司法的专业化提出更高要求。结合厦门“涉税案件集中管辖”改革的实践探索，从审判组织、审判机制、职业团体、共治机制4个维度，探讨税务司法专业化的实现路径，以期探索集约涉税审判资源整合和优化配置的发展进路，在市域范围内促进涉税司法裁判标准的建立与机制创新，助力税收治理现代化。

Abstract:: In recent years,the reform of the tax administration system has been deepening,the legal awareness of taxpayers continues to improve,and the pattern of tax violations has been more varied and complicated.Tax cases are highly specialized,with the characteristics of the composite fields of accounting and finance,which has imposed higher requirements on the specialization of tax justice.This paper combines the practical exploration of Xiamen’s reform of “centralized jurisdiction for tax-related cases” to discuss the path of tax judicial specialization,from four dimensions of trial organization,trial mechanism,professional groups and co-rule mechanism,with a view to exploring the path of integrating and optimizing the allocation of intensive tax-related trial resources,and promoting the establishment and mechanism innovation of standards for tax-related judicial adjudication within the municipal scope.