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On the WTO principles and tax laws principles fit

Author: ZuoHai From: www.yourpaper.net Posted: 2009-06-12 21:51:41 Read:
[Abstract] WTO is a rules-based, principle-oriented world trading system, WTO principle in many WTO norms dominant position, functions and rules of the rules apply to the interpretation of the guidelines built function. With the continued expansion of the WTO and the establishment of the constitutional status of the WTO principle of a country's domestic law, including tax laws, including a significant and substantial influence. WTO principle of non-discrimination, the principle of the rule of law, the principle of transparency and the principle of tax fairness, tax the principle of the rule of law, tax democratic principles fit China's new round of tax reform guidelines.
[Keywords] WTO principles; principle of tax fairness; tax principle of the rule of law; tax democratic principles; tax reform

GATT by the "power-oriented" system to the "rule-oriented" or "rules-based" system, and eventually developed into the WTO system "principle-oriented", the system precisely to various WTO based on the principles of the rules set forth in the Agreement, to play a decisive role. WTO principle of stability principles and guidelines of the basis or origin of many WTO rules, functions and rules of the rules apply to the interpretation of the guidelines built function. WTO principles have become the basic tenets of the international economic and trade fields, and with the the WTO impact of expansion and the establishment of the constitutional status of WTO principle of a country's domestic law has de facto binding legal system of a country's economy, including tax laws, including should be consistent with, and then completed the renewal of ideas. Therefore, WTO effect is not due to join the WTO and the end of the transition period and abatement Tax Reform in China from a direct response to the specific requirements of the WTO rules to shift to indirect and more comprehensive principle of recycling Road. WTO principles so far there is no standard answer, there are many kinds of academic and practical version, which the non-discrimination principle, the principle of the rule of law, the principle of transparency and the principle of tax fairness, tax the principle of the rule of law, tax democratic principles of a high degree of fit of a new round of tax reform the important guidelines.

, WTO principle of non-discrimination and the principle of tax fairness

The principle of non-discrimination, also known as non-discriminatory, including reciprocal treatment, MFN, national treatment three meanings. First, the reciprocal treatment. Reciprocal treatment between the two countries to each other to give each other preferential treatment it requires one party to the other preferential treatment should provide preferential treatment in return for "equal". "WTO polity engine is reciprocity, within the legal framework of the WTO, the principle of reciprocal treatment is generally to reduce tariff levels for the target of the basic principles of the negotiations. The establishment of the WTO Agreement preamble notes, "expect to reach mutually beneficial arrangements, the substantial reduction of tariffs and other trade barriers, the elimination of discriminatory treatment in international trade relations, so as to contribute to achieving these goals. GATT Article 28.2 provides that "compensatory adjustment provisions may be made for other products in the negotiations and agreement (included), the State party (parties) should strive to maintain the general level of mutually beneficial concessions it on trade The preferential treatment is not lower than the level before the negotiations under this Agreement. " Section 29.1 provides that "States Parties (square), often a serious obstacle to trade tariffs, therefore, to negotiate on the basis of mutual benefit, to a significant reduction in the general level of tariffs and other costs of import and export, especially to reduce that a small amount of imports have been hampered by high tariffs in the negotiations due attention to the purpose of the agreement with the States Parties to the different needs of the (party), which is very important to the development of international trade. Second, most favored nation treatment. MFN is granted Yuguo given beneficiary country or in connection with determining the relationship between the treatment of the person or thing of not less than grant the State to a third country or in connection with the treatment of the person or thing of the same as the above relationship. After World War II, GATT MFN institutionalized for the first time within the framework of multilateral treaties. That GATT provisions of Article 1.1, duties and fees levied by the international payment transfers for exports or imports, exports or imports, import and export of goods, the method of levying such duties and fees in the export and import regulations formalities, paragraph 2 of Article 3 of this Agreement, and (4) the matters, a State Party (the party) originating in or destined for the granting of benefits by the products of other countries, preferential treatment, privileges or immunities, shall immediately unconditionally given to all other States Parties (side) the same product originating in or destined for. Inherited WTO GATT's most-favored provisions, and applicable to the other on trade in goods, trade in services, and trade-related intellectual property agreements, for example, Section 2.3 of the SPS Agreement, 5.5 and 5.4 of the TBT Agreement " 2.1, 5.1, pre-shipment inspection to Article 2.1 of the Agreement, the Agreement on Rules of Origin 3. (c) Article 1.3 of the Import Licensing Procedures Agreement, Section 5.2 of the Agreement on Safeguards, GATS first The two, TIPPS 4. Third, national treatment. The goal of most-favored-seek between imported products to ensure non-discriminatory treatment, national treatment is designed to guarantee the elimination of discriminatory treatment between imported and domestic products, and that member states provide products from other Member States should not fall below given their treatment. CATT 3.2 provides that "the products of the territory of a State party (party) enter into the territory of another State Party (party), should not it, directly or indirectly, to levy higher than the local tax are levied directly or indirectly on similar domestic products or other Mainland expenses "; provisions of paragraph 4 of that," the product of the territory of a State party (party) enter into another State Party (party), the sales of domestic products, peddle, purchase, transportation, distribution or use of all laws and regulations, rules and regulations, to enjoy the treatment should not be lower than the same products of the country to enjoy the treatment. " WTO under the framework of the principle of national treatment is further broadened to trade in goods under the rules of origin, technical regulations, sanitary and phytosanitary and trade-related investment measures, and CATS 17, TIPPS 3.
Reciprocal treatment, MFN, national treatment constitutes the cornerstone of the GATT / WTO "the principle of non-discrimination," the members of the parties in the implementation of certain promotions and restrictions, and not to other members of discriminatory treatment. In terms of tax law, non-discriminatory rules level of significance only foreign tax law requires tariffs to be non-discriminatory treatment for foreign taxpayers, taxable products and services and foreign taxpayers, taxable products and services enjoy no less than their tax treatment, which is the principle of non-discrimination a direct impact on a country's tax laws; non-discriminatory principle level of significance is consistent with the requirements of the internal and external colleagues, their taxpayers, taxable products and services should enjoy the same treatment with foreign national taxpayers nor unreasonable differential treatment between taxable products and services, which is the principle of non-discrimination on the indirect impact of the tax laws of a country. Therefore, the non-discrimination principle incommensurable Tax concept and principle is tax fairness principles. The principle of tax fairness is extremely rich in content, can be roughly three levels: first, the tax burden is fair. Taxes equality can be understood as "wanton prohibited, differential treatment and can not find a rational reason to export from the nature of things, or other clear justification, then that provision shall be considered to be willful. The ability to pay is an equitable distribution of the tax burden in line with the common sense of the standard, and therefore the the amount deemed able to afford the principle foul constructivist principles of fair allocation of tax burden. Second, the economic fairness of the tax. Economic fairness of the tax is the through taxable mechanism for all market stakeholders to establish equal opportunities of the economic environment, and that if the market already has a fair competition environment, the tax should remain neutral and equal treatment of all taxpayers engaged in market economic activities equal treatment; if the market does not have a level playing field, then the application of taxation to be adjusted to the market, and to eliminate the obstacles of fair competition. Third, the social equity of the tax. Wagner advocated, not only the tax burden should be fair and equitable distribution, and use of taxation to correction of the unfair distribution of social wealth, the wealth of possession and distribution of income among the members of society results in a relatively equal status.

WTO principle of the rule of law and taxation principles of the rule of law

"The international community needs the rule of law as the country needs the rule of law." Historical experience shows: the international trade in "legal chaos" and bureaucratic "management" of price, quantity and share of trade in international economic and trade could lead to "power-oriented foreign economic policy than the "market failure" worse "government failure". GATT is not starting on the following assumptions: through the establishment of government intervention on the basis of adequate information, merciful and almighty government has the ability to correct all the imperfections of the market. Instead,, GATT stressed: the government's foreign trade and taxation and the power to manage, need accurate and trial by the court some of the legal restrictions. Uruguay Round negotiations, prompted a major power-based diplomacy-oriented international economic and trade regime turned to the main rule-based world trading system, guided by the principles. WTO itself is the field of international economic and trade is the basic results of the rule of law rather than the rule of power, and at the same time, the principle of the rule of law within certain basic rules into the WTO. First, uniform implementation. Uniform implementation refers to all members of the WTO's commitment to the uniform implementation of WTO rules, within the scope of the customs territory, domestic trade-related laws, regulations and measures consistent with WTO rules. "Establishment of the WTO Agreement 16.4," Each Member shall ensure that its laws, regulations and administrative procedures with the annexed agreements with its obligations under consistent. Our government in the People's Republic of China's accession to the Protocol (the "Protocol") 2.A be a clear commitment to the uniform implementation of the WTO agreements and the provisions of this Protocol shall apply to the entire customs territory of China, including border trade regions related to the autonomous areas, special economic zones, coastal open cities, Economic and Technological Development Zone, as well as other areas establish a special system of tariffs, taxes and regulations; Chinese central government should be applied and implemented in a uniform, impartial and reasonable manner or all laws, regulations and other measures affecting trade in goods, trade in services, trade-related intellectual property rights, or foreign exchange controls, as well as local governments to publish or applicable local laws, regulations and other measures; Chinese local government local regulations, rules and other measures should be consistent with the obligations in the WTO Agreement and the Protocol; China should establish a mechanism that allows individuals and businesses to draw non-uniform application of the national competent organ trading system. Second, the principle of proportionality. The principle of proportionality between state power and the freedom of the people, a consideration of the purpose and means. The principle of proportionality in domestic law is regarded as "the most fundamental principles of the legal order, is generated by the country under the rule of law principle of" own "the highest specification. The principle of proportionality has three meanings, that the validity of the measures taken must be able to achieve the purpose, or at least contribute to the fulfillment of the purpose; necessity, must choose the most necessary measures to reach the goal, that will not cause damage or minimal damage; hazards of the narrow sense of the principle of proportionality, the measures taken should not exceed the benefits, means and ends must not be disproportionate. "Although not explicitly mentioned in the WTO legal principle of proportionality, but it is one of the basic principles that constitute the basis of the multilateral trading system." Pursuit of WTO agreements, including free and fair trade, including goals, some of the terms preceded by the qualifier "appropriate "," necessary "or" reasonable the 'JE weigh against each other is the use of the principle of proportionality target. example GATT Article 20 of the TBT Agreement, 2.2, 2.3 and 4.10 of the SPS Agreement, 4.11 5.4, ??5.1 of the Safeguards Agreement, GATS Article 6.4, Article 46 of TRIPS and DSU 22.3, 22.4, etc. Third, due process procedural justice visible justice While the program is one of the core content of the rule of law. procedural justice occurred in at least three different contexts: collective decisions, such as conference rules, an elected representative; resolve the conflict between the two parties or more made, often resorting to force, to resolve by negotiation, mediation, counseling, arbitration or trial; burden / benefit decision to be a comparison or evaluation, according to certain standards or norms imposed burden or interests give covering procedural justice three context in the WTO framework and design due process rules to regulate them. "establishment of the WTO Agreement, Article 9, Article 10 provisions on decision-making and the amendment is procedural norms of collective decision mechanism of dispute settlement procedures in the DSU provisions are procedural norms decided by the conflict and the burden / benefit decision-making process in the WTO Customs Valuation import licenses, anti-dumping and anti-subsidy proceedings, the administrative rules of the trade policy instruments, the technical trade barriers, subsidies and government procurement agreement and WTO rules by a program designed to give subjective right to adequate relief, and the domestic legal construction guidelines for members to be protected, such as GAIT 10.3. (b) Article, "The States Parties to the (party) should be maintained in order to be able to special administrative action relating to customs matters quickly check and correct or as soon as possible to establish a judicial, arbitration or administrative tribunals or procedures. Such tribunals or procedures shall be independent of outside the organization responsible for the administrative implementation of their decisions, in addition to the importers during the appeal provisions to appeal to a higher court or tribunal, these institutions should be implemented, and as the future implementation of the guidelines ; However, if the central competent authority of these institutions have sufficient reason to believe that their decision with the established principles of law is inconsistent with the facts, it can take steps to make this problem be checked via another program, "In addition, GATS 6.2. (a), TPdPS Section 41.4 Tiao, the SCM Agreement No. 23, "Anti-dumping Agreement" 13, "Customs Valuation Agreement" section ll, etc. also have similar provisions. fourth, transparency. transparency is the rule of law the core ingredients, because the rule of law "requires a set of rules known in advance." WTO legal framework requires Member States to be as clear as possible, and timely disclosure of relevant policies, laws, regulations and measures, and to ensure a fair, reasonable and consistent implementation of these policies and regulations. rule of law One of the basic principles of the WTO rule level, the WTO rule of law refers only to the legal provisions of the tariff and other foreign taxes, but the rule of law is the overall system, the requirements of the rule of law must be extended to all areas of a country's tax laws, and thus the formation throughout philosophy and principles of tax reform tax law taxes the core of the rule of law is the tax legalism, tax legalism has the meaning of the multi-level, lower level, can be called a the tax legal principle, consists of the following three aspects: First, the assessable elements of the legal the principle that the tax law the main tax object, the tax based on tax rates and taxable elements as well as the legislative power shall be levied for procedures legislature exercised; assessable elements of clear principles assessable elements must as far as possible by the legal make clear provisions to avoid ambiguity; principle, according to the law the tax, that the tax administration authorities must strictly be levied in accordance with the provisions of the law are not allowed to change the taxation elements and statutory levy program the basic principle of tax legal principles application points rights principles, the national tax to the division of legislative, administrative and judicial, according to the Legislative Priority administration according to law and the provision of an independent judiciary trial, in order to achieve the purpose of limiting state tax rights, the protection of citizens' property rights legal principle of tax crimes legal principles constitute the two major criteria. safeguard citizens' property rights and liberty in the modern society, a lower level tax legalism, tax legal doctrine, the only form of state under the rule of law, and ensure the stability of the law. "is a form of legal content may autonomy, may also be due to the implementation of the legal authorities misinterpreted, and do not meet the standard Dhamma substantive justice. Therefore, for a country under the rule of law, according to the norms of domination, can not be in the form of top reattachment requirements of substantive justice. "Therefore, a higher level of tax legalism meanings constructed above the substantive rule of law, outside the tax Legal excellent bit of legal principles and legal reservations, but also restricting the abuse of Tax Legislation. In summary, we believe that tax law, tax reform should be carried out, and the establishment of a unified, scientific and rational tax system, designed to comply with the principle of proportionality, the tax levied for due process specification, with full respect for and protection of the legitimate rights and interests of the taxpayers.
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