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论述了税收司法在税收法治建设中的作用,以及我国税收司法存在的问题,并提出了建立税务法庭、推动税收司法的具体建议。
It discusses the role of tax justice in the construction of tax law and the problems existing in tax administration in our country. It also puts forward some concrete suggestions on establishing tax court and promoting tax administration.