Keywords:
Jurisdiction over taxation; Construction; Trouble
税收司法权;建构;困境
Abstract:
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.
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。