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税收司法审查制度是纳税人权利司法保护体系的核心。我国纳税人的基本权利正经受着来自税收立法层面及税收执法层面的双重威胁,而现有的法律制度并不能为纳税人权利提供有效的救济,本文从建立和完善纳税人权利保护体系的角度论述了建立税收司法审查制度是十分必要的。
Tax judicial review system is the core of the judicial protection system of taxpayers’ rights. The basic rights of taxpayers in our country are experiencing the dual threat from the tax legislative level and the tax law enforcement level. However, the existing legal system can not provide effective remedies for the taxpayers ’rights. In the light of establishing and perfecting the taxpayers’ rights protection system, Discusses the establishment of tax judicial review system is very necessary.