对我国设立税务法院的考量

目前，我国人民法院内部审判庭分为民事审判庭、刑事审判庭和行政审判庭。税务纠纷案件根据性质不同，分别由上述不同的法庭负责，没有设立专门的税务法院。在十届全国人大的五年立法议事日程中，有关设立税务法院的提议被列入《税收基本法》的起草工作，成为学界关注的焦点。通过对国外税务法院制度的介绍，综合国内主张设立税务法院的理论依据，对是否设立税务法院问题做一探讨。

On the Establishment of Tax Court in China

At present,China's People's Court is divided into civil court,criminal court and administrative court but without a specialized tax court.Tax dispute cases are in the charge of the above courts according to their different natures.In the five-year legislation agenda on the tenth National People's Congress,the proposal of establishing the tax court was included in the draft of Tax Law,which has become a focus in academic circles.With the introduction to overseas tax court system and an illustration of the th...