一、税收司法的涵义和内容税收司法是指国家司法机关根据法定职权和法定程序,具体应用法律处理税务案件的专门活动。它是税收法制的重要组成部分。加强税收法制建设,建构和完善我国的税收司法体制,这不仅是税收本身科学规律的内在要求,而且也是现阶段推进依法治国在税收制度上 First, the meaning and content of tax justice Tax administration of justice refers to the national judiciary in accordance with the statutory authorities and legal procedures, the specific application of law to deal with tax cases of special activities. It is an important part of the tax law. Strengthening the construction of the tax legal system and constructing and perfecting our country’s taxation judicial system are not only the inherent requirements of the scientific laws of taxation itself but also the key to advancing the taxation system of governing the country according to law