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　MA Haofang,DONG Yan,YANG Jianjun.Consideration and Practical Exploration of Professionalized Tax Trial Mechanism Construction[J].philosophy&social sciences,2025,28(01):2-8.
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税务审判专业化机制建设的实践探索与思考(PDF)

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《集美大学学报》（哲社版）[ISSN:1006-6977/CN:61-1281/TN]

Title:: Consideration and Practical Exploration of Professionalized Tax Trial Mechanism Construction

Author(s):: MA Haofang; DONG Yan; YANG Jianjun; Shanghai Railway Transportation Primary Court,Shanghai 200237,China

摘要:: 上海法院税务审判庭的成立，探索出税务司法专业化领域的一条全新道路，适应了税务领域“放管服”改革和税收营商环境建设的时代需求。从上海经验可以看出，税务审判专业化机制建设需要充分考量诉讼便利化、法治化、专业化要求，以涉税争议实质性解决为目的,做好集中管辖便民举措、涉税权利人诉权保障、源头治理上的府院良性互动、专业人才培养上的院校合作、示范案例培育上的裁判标准统一，实现税务执法的法治化和税务审判的专业化，最终维护国家税收安全，保护纳税主体合法权益，使涉税市场主体有更多的获得感和满意度。

Abstract:: The establishment of the tax judicial tribunal in Shanghai has explored a brand new path in the field of specialized tax justice,adapting to the contemporary demands to “streamline the government,delegate power,and improve government services” in the tax field and the demand for better tax business environment.The Shanghai experience reveals that the tax trial specialization mechanism construction needs to fully consider the requirements of litigation convenience,legalization,and specialization,with the aim of substantially resolving tax-related disputes.This involves implementing centralized jurisdiction measures for public convenience,safeguarding the legitimate rights of tax-related right holders,initiating joint actions with the government at the source of governance,cooperating with universities in the cultivation of professional talent,and unifying judicial standards in the cultivation of exemplary cases,so as to achieve the legalization of tax law enforcement and the specialization of tax adjudication,ultimately safeguard national tax security,protect the legitimate rights and interests of tax payers,and to ensure that tax-related market participants have more sense of gain and satisfaction.

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更新日期/Last Update: 2025-02-17