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Discuss on the Civilizing of Tax Law

Author: XueLei
Tutor: LiShouTing
School: Central China Normal University
Course: Economic Law
Keywords: Tax law civil law the civilizing of tax law
CLC: D922.22
Type: Master's thesis
Year: 2007
Downloads: 264
Quote: 0
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Abstract

The public law and the civil law seeps mutually, which brings the phenomenon of the civilization of public law and the publication of civil law, which has become the important tendency of the contemporary legal science development. In the advancement of the civilization of public law, the tax law as a public law, also displayed the obvious civilization tendency day by day. There is one thing to point out that the civilization of the tax law certainly does not mean to turn the tax law to the civil law, but it means that the tax law guarantees under the fair Buddhist-nature archery target premise to profit from the theory and the system of the civil law. Just like the civilization of public law, the civilization of public law certainly cannot change the nature of the public law, as a typical representative of the civilization of public law , the civilization of tax law also takes public law attribute of the tax law as the premise. Therefore, the civilization of law tax similarly cannot change the public law nature of the tax law .In the tax revenue legislation practice, the tendency of civilization of tax law is even more obvious in our country. One obvious example, in April, 2001, in the 21st conference of the ninth session of Standing Committee of the National People’s Congress revise" Tax revenue Collection Law of the People’s Republic of China", New " Tax revenue Collection Law "which quotes the civil law in guarantee system, the creditor’s rights preserve content system, agent system, priority system in this law. Although the educational world also has the different view to the civilization of tax law, the phenomenon of the civilization of tax law which brings the influence of the theory and the practice in the tax law is comprehensive and profound without doubt .Scholars of the transfer of the tax law in the civil law system has been on the rise quietly. More and more scholars began to research tax laws from the perspective of the civil law. The phenomenon of the civilization of tax law has become a hot issue in the tax profession to explore. But in general, there is not a lot of writing about the detailed discussion to explore this phenomenon, especially the value of the civilization of tax law and the limits of such expositions is almost a blank. Therefore, the author believes it is necessary to explore the theoretical issue of the civilization of tax law in order to promoting the theory development of the tax.This paper discussed from theoretical foundations of the civilization of tax law , then analyzed the value of civilization of tax law from the theoretical aspect, and then made a discussion from the concrete system as well as it’s limitation of the civilization of tax law about the civilization of tax law. This article is divided into four parts. The first part is mainly about the foundation of the civilizing of China’s tax law. For the introduction of the division tradition and the mutually seeping tendency of the public law and the civil law, is to point out that the tendency of the civilizing of China’s tax law is even more obvious under the background of the civilizing of the public law, and is to specially emphasize that the tendency of the civilizing of tax law certainly cannot change the nature of the public law.The second part is mainly about the value the civilizing of tax law. For the deep analysis of the civilizing of tax law ,is to point out that the civil law takes great influence and deep impact to the tax law of theory and practice. The civilizing of tax law takes great influence to the tax revenue to the Chinese government, which is helpful to the innovation of the tax law theory, to the standard new tax revenue view formation of the taxpayer’s right, to the tax revenue collection work, to the protecting of the taxpayer’s legitimate rights and interests.The third part is mainly about the manifestation of the civilizing of tax law. For this part we made a discussion about the manifestation of the civilizing tax law from four aspects such as the assessment theory basis, the tax revenue concept, the legal relationship of tax revenue, the concrete system of the tax law, and has carried on theanalysis from the changes of the initiation of the tax law theory and the concept and thesystem, which is to point out that the civilizing tax law tendency will change the people’sbasic understanding to the tax law to a certain degree, and will remould under the score idea of the "the right" and "the equality", new tax law view under socialism the market economy system. The design of a series of systems in reference to the civil law principle ,like the tax revenue priority system, the tax revenue generation of position power system, the tax revenue guarantee system as well as the tax affairs proxy system and so on, will have also the important influence to tax law legislation idea and the system design.The fourth part is mainly about the limitation of the civilizing of the tax law. This part has proven the boundary of the civilizing tax law from another angle. Because the tax law is a public law, it has many differences with the civil law in many aspects. Therefore, the theory and the system of the civil law certainly cannot be used unlimitedly in the tax law, the civilizing of tax law should also have a limitation.

Discuss on the Civilizing of Tax Law

Abstract

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