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On the establishment and perfection of tax law system. ""

Author: WangShuGuang XieZuoZuo From: www.yourpaper.net Posted: 2010-06-11 23:11:56 Read:
Keywords: the tax law and tax law of China   tax system; tax management
Abstract: the with the development of China's market economy, more and more revenue impact on the economic and social life enhancement.The establishment and improvement of Chinese tax law, from a legal point of view to systematically study the tax activities have become the norm of tax system, improve the tax system, to achieve the objective requirements of taxation by law.Through the analysis of the domestic and international tax law research and reference, the scientific definition of tax law attribute, clarify the relationship of tax law and economic law, finance, taxation, accounting and other subjects, economic analysis to clarify the law and tax law of value analysis, historical analysis and comparative analysis methods, empirical analysis and the method of case analysis, qualitative analysis and quantitative analysis method, to provide a useful reference for the establishment of China's tax law science.

Tax law is a scientific study of tax distribution activities, is the organic combination of the tax law science and.Along with the strengthening of China's socialist market economic development and the tax legal system construction of China's tax law system, how to establish the further research and development needs.
A set of tax law, the necessity of
First, the tax law is the objective requirements of the tax system.Long-term since, our country tax research still stay in the field of economics, not in-depth demonstration of its from the legal principle theory of law.And the most important writings generally only the specific meaning, but did not fully understand its internal structure, but not from the legal operating mechanism of the elements to be sorted.Localization of tax law, from a legal point of view to the subject of rights and obligations between the state power source, from a constitutional perspective to design the realization process of the taxpayer rights, to reflect on the taxing power restriction and protection of the rights of taxpayers.Therefore, establishment of the tax law to go through tax law system from the legal angle, and summed up the logic structure of legal norm system.This is the objective requirements of tax system, is the inevitable trend of tax research and development, is the inevitable outcome of the development together with the law school tax.
Second, research on tax law is the objective requirement of improving the tax system.In the legal system of China's current relevant tax, constitution of national politics and economy system, the constitutionality of the less tax behavior; the choice of economic law is mainly devoted to the macro-control policy, the specific design cannot further tax law; administrative law only pay attention to the general administrative behavior, administrative procedures and difficult to reach the tax law trait.While the tax law as norms constitutional fundamental relationship between countries, the economic law connotation and deep penetration the spirit of macro-control, including management of the relationship between administrative law norms.In addition, the conviction and sentencing of tax crime is also very professional, tax measures must reference the relevant provisions of the civil law.Therefore, the set of all and tax related legal norms to study, learn widely from others' strong points, it is important to study the formation of tax law.
Third, study on the science of tax law is the objective demand to realize the tax according to law.Strengthen tax law research, establish and perfect the system of tax law, tax law and the establishment of an important role in promoting improvement, is conducive to the formation of direct taxation management thought of the rule of law.In the study of the meaning of tax law in tax law, is a concept of enlightenment and update, especially when the tax area can not go, people law consciousness is incomplete.In the times ahead, tax law should develop, must be closely combined with the concept of tax law and the legal construction of concrete, positive in-depth tax law research, the real role of the booster for the implementation of the tax law.Therefore, establishment and perfection of tax law, is the important base and symbol of Tax Legalization, is advantageous to the enhancement of the tax law concept, enhance the consciousness of tax law.
Fourth, research on tax law is the objective requirement of strengthening tax administration.Our country is engaged in the research of tax and tax law scholars, economists often only pay attention to the tax system has a significant impact on the efficiency of the content, and legal scholars only satisfied with the existing rules of the interpretation of tax law and take the matter on its merits, in the corner that is forgotten in the legal system.As the socialist legal system deepening, the tax law has become more and more practical problems people concern day by day, people not only care about the economic effect of tax behavior, are more concerned about how to through legal measures carefully ensure that their legitimate rights and interests are not infringed.Tax law is related to the behavior of the main constraints and supervision in the form of law, the operation of the framework, so as not to violate civil rights, therefore, the establishment and strengthening of tax law research, plays an active role in the tax management specification.

The historical process of
two, tax law research

Tax law as a social phenomenon and the superstructure has long been in existence, the late primitive society had sprouted tax and tax, but the tax law of the tax law research and no naturally occurring.The tax law as an independent discipline, has decades of history.

(a) of western scholars on tax law research
Western countries generally implement market economy, taxation is an important means of market economy, while the developed countries generally implement the rule of law, tax law system is relatively mature and perfect, tax law are more abundant.Establishment of tax law system in general can be traced back to the early twentieth Century, among them, the most thorough research in Germany, Japan times.
Early German tax law as a part of administrative law, the famous jurist Otto. Administrative law administrative works written by Meyer to include tax content.Germany in 1918 with the establishment of the imperial financial court, especially in 1919 promulgated (German tax rules), German tax law began to separate from the administrative law.Held in Muenster in 1926, German jurist conference, German tax law began to emerge as an independent discipline.A power relationship and debt relation on the study of legal relationship of tax revenue that two points of view: "the German tax rules" promulgated before, Otto Meyer will be the legal relation of the tax revenue is defined as a kind of power relation, that the legal relation of the tax revenue of national taxation right is the subordinate relationship; "German abgabenordnung" after promulgating, the German scholar nature of tax legal relation of major changes in tax law, Albert, the famous.Hensel put forward the theory of tax debt relation, that tax is the tax debt relation to fulfill the request for the taxpayer, the theory is analyzed more consistent with the laws of market economy and the rule of law theory of the legal relation of the tax revenue.
Japan before accepting sharp advice, just as a branch of administrative law, tax law.As with the early German, tax legal relationship in the traditional administrative law, be understood as power relations of a command and obedience, not on how to safeguard the rights and interests of the taxpayers.After the Second World War, great changes have taken place in Japan's economy, taxation in the field have also changed, showing features of tax burden, humanization, and taxpayers tax legal relationship has gradually become the protagonist, become necessary tax law as an independent discipline.In the nineteen fifties, research on tax law in Japan officially started, it has formed a relatively complete research system.Japanese scholar Kitano Hiroku's "tax law theory" is a master of the tax law theory, which has important influence to the Japanese tax law circles.Professor Kitano put the tax law as the research on tax law phenomenon, a branch as law and administrative law, civil law in parallel, and the formation of a complete, unified, harmonious tax law theory system, known as the "Kitano tax law".In 2001, Chen Gang, Yang Jianguang, Kitano Hiroku, the fourth edition of "tax law" on the "China procuratorial press" released in China, provides the beneficial reference for the study of Chinese tax law.

(two) Chinese scholars on tax law research
Chinese legal research since twentieth Century 30 - 40 years after the start, from 50 - 60 years of frustration, into the Renaissance and development period in the early 80's..Taiwan law circles of our country began in the nineteen sixties initial value of tax law, tax law, basic theory and quickly in the field of tax law and tax procedural law published a large number of research results, the research focused on the theoretical summary and logical unity, deeply influenced by the statutory taxation principal righteous thoughts.
China's 80 time metaphase gradually paid attention to research and development tax law, research direction of Chinese tax law was not clear enough, researchers are dispersed, academic background, lacking the depth of theory, some basic is published, but after 20 years with the improvement of the tax system reform, and explore the experts, scholars, tax law system modern China has initially formed and development direction towards scientific, perfect.
In this paper, the original body, China's first specialized tax law is the 1985 Peking University professor Liu Longheng writes
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