International Open Access Journal Platform

浅论我国税收司法权的现状

Discussion on the current situation of tax jurisdiction in China

Finance and Economics Focusing / 2019,1(1): 1-7 / 2019-12-09 813 800

View Download PDF

• Authors: 吴清松     
• Information:

  南宁市兴宁区地方税务局，南宁

• Keywords: 税收司法权；建构；困境
• Jurisdiction over taxation; Construction; Trouble
• Abstract: 本文反思了我国税收司法权的现状、困境，并提出了完善我国税收司法权的实施路径，对于促进我国税收法治建设具有一定的实践意义。
• This paper reflects on the current situation and predicament of taxation jurisdiction in China, and puts forward the implementation path of perfecting taxation jurisdiction in China, which has certain practical significance for promoting the construction of taxation rule of law in China.
• DOI: https://doi.org/10.35534/fef.0101001c
• Cite: 吴清松．浅论我国税收司法权的现状［J］．财经聚焦，2019，1（1）：1-7．