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推行公职律师是深入推进依法行政、加快税收法治建设的又一重要举措。税务公职律师队伍,将发挥法律顾问和参谋助手的作用,为税收改革、税收执法、行政管理提供优质高效的法律服务。一些税务机关早在几年前已经陆续开展了公职律师试点工作,取得了显著成绩。但是,税务公职律师制度在运行中暴露了存在执法漏洞和风险、征纳双方矛盾纠纷会在特定情形下激化等问题,说明其有待进一步推进和完善。一、税务公职律师的职能定位
The implementation of public lawyers is another important measure to further promote administration according to law and speed up the construction of tax laws. Tax public lawyers, will play the role of legal advisers and staff assistants, tax reform, tax law enforcement, administration to provide quality and efficient legal services. As early as a few years ago, some tax authorities started the pilot work of public lawyers one after another, and achieved remarkable results. However, the tax public-service lawyer system exposes the existence of law enforcement loopholes and risks in operation, and solves the contradictions and disputes between the two sides that will intensify under certain circumstances. This shows that it still needs to be further promoted and improved. First, the tax function of public lawyers position