税务行政案件的几个问题皮宗泰税收是国家参与社会产品分配、组织财政收入的手段，又是国家直接掌握的调节社会再生产各个环节的经济杠杆。为了使行政审判工作更好地为国家税收征收管理服务，更好地保护公民、法人和其他组织的合法权益，维护和监督税务机关依法行使职权，... Several Issues in Tax Administration Cases Pi Zongtai taxation is a means by which the state participates in the distribution of social products and organizes financial revenues. It is also an economic lever directly controlled by the state to regulate all aspects of social reproduction. In order to make the administrative adjudication work better for the administration of tax collection and management of the state tax revenue, better protect the legitimate rights and interests of citizens, legal persons and other organizations, safeguard and supervise the tax authorities in exercising their functions and powers according to law, ...