如今社会,税收是政府向社会提供公共产品的保证,是平衡社会财富的工具,是保证一个国家正常运行的基础。税务司法是税收侵害的救济途径,是税收违法处罚的法律程序,是税收得以保证的最终程序。本文从正反两方面说明了完善税务司法体制与和谐社会建设的关系,从而阐明了完善税务司法体制的重要性。 Nowadays, taxation is a guarantee for the government to provide public goods to the public, a tool to balance social wealth, and is the basis for ensuring the normal operation of a country. Tax justice is a remedy for tax infringement, a legal procedure for illegal tax penalties, and a final procedure for guaranteeing tax revenue. This paper illustrates the relationship between improving the tax judicial system and the construction of a harmonious society from both positive and negative aspects, thus clarifying the importance of perfecting the tax judicial system.