税务司法同税收立法一样,是健全社会主义税收法制必不可少的。制定税收法规,只能做到“有法可依”,还不能保证有法必依。因此必须建立相应的税务司法机构和制度,对违反税收法制的行为,按照司法程序给予必要的制裁,才能做到有法必依,执法必严,违法必究,税收的严肃性和强制性才能得到实现。在整个税收法制中,恰恰这方面是我们最薄弱的环节。它主要反映在以下四个方面。第一,没有一个完整的税务司法法规。目前仅有一部国务院颁布的《中华人民共和国税收征管条例》,而且规定的不具体,适用范围有限,外籍企业 Tax legislation, like tax legislation, is essential for the improvement of the socialist tax system. To formulate tax laws and regulations can only be done “according to law,” and there is no guarantee that there will be any law to follow. Therefore, it is necessary to establish the corresponding tax judiciary and system to give necessary sanctions against the behavior of the tax legal system in accordance with the judicial procedure, so as to ensure that the law can be followed, the law enforcement must be rigorous, the law of tax infringement, the seriousness of the taxation and the compulsory ability Be realized. It is precisely in this entire taxation law that we are the weakest link. It is mainly reflected in the following four aspects. First, there is no complete tax code. At present, there is only one “Regulations of the People’s Republic of China on Tax Collection and Administration” promulgated by the State Council and its provisions are not specific and the scope of application is limited. Foreign-funded enterprises