论我国税收授权立法司法监督制度的建立

司法审查是税收授权立法领域应着力加强的一项监督制度。税收授权立法的司法审查应以违宪审查为核心,包括违宪审查、违法审查两个层次,实质审查和程序审查两个方面。我国应尽快建立起对税收授权立法的司法审查制度。要以保护纳税人基本权利为目的的诉讼制度为主要途径。

The Legislative Authorization of Tax in China

Judicial review system is an important supervision system,and it should be strengthened greatly in the field of the legislative authorization of tax.It includes judicial review of violation of the constitution and law breaking,and judicial review of violation of the constitution is the core.There are two sides,one is judicial review of materiality,thother is judicial review of procedure.We are supposed to build judicial review system to the legislative authorization of tax quickly,the aim is to build lawsuit procedure to protect basic right of tax payers.