The legal rule in taxation is an important subject being researched in our country.

税收法制是我国税收界正在深入研究的重要课题。

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As the legal tradition, the judicial idea, the lag legal rule and so on, our country law exists unreasonable rule regarding the execution proceedings, execution of remedy system in particular.

由于法律传统、司法理念以及法律规定的滞后性等原因，我国法律对于执行程序的规定存在诸多不合理之处，尤其是对执行救济制度的规定。

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