The tax court has jurisdiction over questions of law and fact arising under the tax laws. 税务法院对因税法而产生的法律和事实问题具有管辖权。
The paper also provides the suggestions to establish China tax court through comparing the experience of other countries. 同时文章通过对发达国家税务法庭(TC)制度的考察对比,为我国设立税务法庭(TC)提供了有益的经验借鉴。
Fourthly, the professional level of taxation justice should be increased and tax court should be established. 第四,提高税务司法专业化水平,成立税务法庭(TC)。
In order to increase the efficiency and level for handling the prosecution and judgment of criminal cases concerning tax, the tax court can be set up so as to specially hear tax-related cases and fight against criminal activities concerning tax as soon as possible. 为了提高办理涉税犯罪案件起诉、审判的效率和水平,可设立税务法庭(TC),专门审理涉税案件,从速打击涉税犯罪活动。
Tax payers have the right to demand tax authorities to enforce the court decision. 纳税人有要求税务机关履行法院判决的权利。