【作者】 张晓霞；

【导师】 张民省； 张丽霞；

【作者基本信息】 山西大学 ， 公共管理， 2019， 硕士

【摘要】 党的十八大以来,关于依法治国法治中国的建设,党中央国务院提出了一系列新思想新要求:在2014年举行的中共十八届四中全会上,被称为“升级版”的依法治国战略部署——《关于全面推进依法治国若干重大问题的决定》在该全会上通过,在该《决定》里党中央首次提到公职律师:在全国各级党和政府机关以及人民团体内普遍设立公职律师,要求公职律师参与党政机关的法律决策法律论证,为党政机关提供法律意见,促进政府依法办事,做好法律风险防范。2016年6月,关于公职律师制度建设的纲领性文件——《关于推行法律顾问制度和公职律师制度的意见》正式出台,该《意见》由中共中央办公厅和国务院办公厅联合发布,提出了公职律师制度的建设目标:中央和国家机关部委、县级以上地方各级党政机关要在2017年底前普遍设立公职律师,到2020年要全面建成与我国经济社会发展和法律服务需求相适应的具有中国特色的公职律师制度体系。税务部门是国家重要的经济管理和行政执法部门,按照全面推进依法治国要求建立公职律师制度,对于税务系统深入贯彻全面依法治国战略部署,提升税务部门依法行政水平,推进税收治理体系和治理能力现代化建设具有重要意义。为深入贯彻落实《法治政府建设实施纲要(2015-2020)》《“十三五”时期税务系统全面推进依法治税工作规划》《国家税务总局关于全面推进依法治税的指导意见》等国家税务总局有关推行公职律师制度的要求,山西省税务系统积极整合法律人才资源,加快公职律师制度建设进程,2016年5月印发《山西省税务局开展公职律师工作实施方案》,决定在山西省税务系统推行公职律师制度,随后制定《山西省税务系统公职律师管理办法》,明确山西省税务系统公职律师的任职条件、职责范围等内容,并成立公职律师管理机构——公职律师办公室。2016年10月,颁发了山西省税务系统第一批公职律师证书,公职律师积极参与税务系统税收决策服务和税收执法服务,参与行政复议诉讼案件,促进税企矛盾纠纷化解,参与重大事务处理,提高税收执法决策水平,积极履行审查职责,从源头上保障经济发展,为山西省税务系统法治建设做出了重要贡献。但目前山西省税务系统公职律师制度依然处于建设阶段,在推行过程中遇到不少问题和阻碍。本文从公职律师制度缺乏法律保障、配套制度不完善、管理体制不科学等三方面具体分析山西省税务系统公职律师制度建设不足的原因,进而提出从加强法律保障、完善配套制度、优化管理体制方面来加强税务系统公职律师制度建设,形成依法治税的强大合力,在更高层次上提升税务部门法治建设水平。更多还原

【Abstract】 Since the eighteenth congress of governing the country according to law the rule of law construction of China,the CPC central committee under the state council put forward the new requirements: a series of new ideas in 2014 at the fourth plenum of the communist party of China,referred to as the upgrade the strategy of governing the country according to law of deployment-on comprehensively advancing the rule of law certain major issue decision in the plenary session,was first mentioned in the "decision" the central party committee office lawyer:Public lawyers are generally set up in party and government organs and people’s organizations at all levels nationwide,and they are required to participate in the legal decision-making and legal argumentation of party and government organs,provide legal advice to party and government organs,promote the government to act in accordance with the law,and prevent legal risks.In June 2016,the construction of public lawyer system of the programmatic document,on the implementation of the views of the legal system and the system of public law formally introduced,the opinions by the general office of the central committee of the communist party of China and jointly issued by the general office of the state council,put forward the goal for the construction of the public law system: the central and state organs ministries,local party and government organs at or above the county level should establish public law generally by the end of 2017,to 2020 built completely with China’s economic and social development needs and legal services that meet the needs of legal counsel,public law system with Chinese characteristics system.Tax department is the national important economic management and administrative law enforcement,in accordance with the requirements for promoting the rule of law build system of public law,carry out a comprehensive strategy of governing the country according to law for tax system deployment,enhance the level of tax department administration according to law and promoting the modernization of tax management system and management ability construction is of great significance.To thoroughly implement the implementation program for building a government under the rule of law(2015-2020),Plan for comprehensively advancing tax administration by law in the tax system during the 13 th five-year plan period,The guidance opinions of the state administration of taxation on comprehensively promoting the administration of taxation in accordance with the law and other requirements of the state administration of taxation on implementing the system of public lawyers,Tax system in Shanxi Province actively integrate legal talent resources,speed up the public law system construction process,in May 2016,issued by the tax bureau,Shanxi Province to implement public lawyers work plan,decided to tax system adopts the system of public law in Shanxi Province,then formulate the measures for the administration of the tax system in Shanxi Province office lawyers,clear the tax system in Shanxi Province office lawyer’s qualifications and responsibilities,and set up a public management agencies-public lawyer office,in October 2016,the tax system in Shanxi Province the first public lawyers certificate,Public law to actively participate in the tax system tax decision service and tax law enforcement,to participate in the administrative reconsideration cases,promote Shui Qi dispute resolving contradictions,participate in major transaction processing,improve the level of tax law enforcement decisions,positive review responsibilities,ensuring economic development from the source system,making an important contribution to the tax system of the rule of law construction in Shanxi Province.However,at present,the public lawyer system of tax system in Shanxi Province is still in the construction stage,and encountered many problems and obstacles in the implementation process.This article from the public law system lack of legal protection,supporting system is imperfect,management system is not scientific in three aspects,such as specific analysis of the causes of deficiency of the tax system in Shanxi Province public law construction,and from strengthening the legal protection,perfecting the supporting system,optimizing the management system to strengthen the construction of the tax system of public lawyer system,forms the powerful force of Zhi Shui in accordance with the law,at a higher level on a higher level,promote the tax authorities of the rule of law construction level.更多还原