租税裁决对税捐稽征法第28条返还请求权之影响 - 1 -

       辜仲明 Gu Zhongming

       税收司法中当事人权利三论 - 16 -

       Three Issues of Participants’ Right during Tax Judicial Procedure

       李荣法 Li Rongfa

       皇权专制的赋税之弊 - 20 -

       Negative Sides of Tax System in an Autocratic Setting beneath Imperial Power

       李炜光 Li WeiGuang

       边境税收调节制度与《京都议定书》的实施 - 31 -

       Boundary Tax Adjustment and the Implement of Kyoto Protocol

       那力 Na Li

       TRANSFER PRICING TRI-LEMMA: THE “ARM’S LENGTH PRICE” IN INCOME TAX – CUSTOMS – VAT - 36-

       Richard Thompson Ainsworth

       税收民事司法制度 - 77 -

       Civil Judicial System in Taxation

       时建中 Shi Jianzhong

       A中心不服B税务局税务行政处理案对完善我国税收法治的启示 - 92 -

       徐一凡 Xu Yifan

       税收司法制度的重新设计：公正与效率——运用法经济学的分析方法 - 96 -

       Restructure of Tax Judicial System: Justice and Efficiency

       张富强 Zhang Fuqiang　韦佩Wei Pei