司法专业化经过了漫长的发展历程,其内涵可以概括为外部专业化和内部专业化,从主体角度,后者可以在机构、组织和人员三个层面进一步展开。司法专业化的基础是社会分工,但两者之间并不是完全对应的关系:人员层面的专业化是分工的必然要求,而机构和组织层面的司法专业化则要全面考虑主观条件和客观条件,其中客观条件又包括整体条件和关键条件。以此理论分析我国税务司法,可以发现目前我国税务司法内部专业化的条件尚不成熟,设立税务法院(法庭)的整体成本高于收益,其中,关键问题是税收案件不足,主要原因是税务缺口(tax gap)引起的民畏官、税务机关权力不规范行使、纳税人权利救济负担沉重等。我国税务司法专业化通过税收征纳关系法治化、适当取消清税前置等方式,让扭曲的征纳关系正常化,使税务纠纷真实地涌现出来,再依据实际情况设立税务法院或法庭。 Judicial specialization has gone through a long course of development. Its connotation can be summed up as external specialization and internal specialization. From the perspective of the main body, the latter can be further developed at the three levels of institutions, organizations and personnel. The basis of judicial specialization is social division of labor, but the relationship between the two is not completely corresponding: professionalization at the personnel level is an inevitable requirement for division of labor, and judicial professionalization at the institutional and organizational levels must fully consider the subjective and objective conditions , Of which the objective conditions include the overall conditions and key conditions. According to this theory, we can find that the conditions for the internal specialization of tax administration in our country are not yet mature. The overall cost of establishing a tax court (court) is higher than the profit. The key problem is the lack of tax cases, mainly due to the tax gap (tax gap) caused by fear of public officials, tax authorities irregular exercise of power taxpayers rights relief heavy burden. In China, tax specialization is normalized through the legalization of the tax collection and levying, and the taxation pre-taxation is appropriately removed to normalize the distorted tax collection relationship so that the tax disputes can emerge truthfully. Then tax courts or tribunals can be set up according to the actual situation.