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Study on the Legitimacy of Corporate Income Tax Rate System

Author: ZhouYu
Tutor: ChenShaoYing
School: East China University of Political Science
Course: Legal
Keywords: Legitimacy Corporate Income Law Tax Rate system
CLC: F812.42
Type: Master's thesis
Year: 2009
Downloads: 44
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Abstract

The legitimate of taxation is the symbol of modern sense country which is under the rule of law. It also brought about constitutional revolution. It has been such a long time since western societies turned from authoritarian societies into the public finances societies. With the improvement of tax law system and deepening of the basic concept of tax into people’s hearts, the public finances countries have become in the political system mature and stable. And at the same time, these countries have been promoted and expanded smoothly in the economic, cultural and other social systems. Everything is based on the legitimate of taxation.After the establishment of Reform and Opening up policies, China’s tax law made considerable progress. Since the reform of the tax system in 1994, the tax legislation has increasingly enriched. And the standard of the legislature has improved continuously, particularly in the areas of corporate income tax law. As the core of a country’s tax laws, the tax rate system is so important and has been discussed greatly by scholars and experts. So I trying to expand my thinking from a legal point, centered on the corporate income tax rate. Taking an overview of the current study of the domestic tax laws, we can find that the research methods is relatively extensive and macro. And the research is focused on the basic principles and basic concepts. It is concerned little with practice. The research of the legitimate is focused on aspects of tax law principles. On the other hand, the study of tax rate still dwell on the aspects of the financial economics or taxation. Little attention has paid for from a legal point of view. There are two main reasons: First, the economists can hardly have the legal way of thinking and the legal scholars is in a lack of tax knowledge. Second, with the development of China’s current economic and society, too much emphasis has been set on economic. The legal aspects of equity, justice and other values are inevitably been ignored.Under these circumstances, I decided to develop ideas to break down barriers of Law and Economics. I choose the Corporate Income Tax Law as the perspective and the legitimacy as the Center for analysis and research. First of all, I introduce the historical development of tax system and the economic implications as the breakthrough point. I further introduce its legal connotation which leads to the legitimacy of corporate income tax system. In the second part, I use normative analysis and value analysis methods to analyze the legitimacy of tax rate combined with the specific principles and cases after the defining of legitimacy in tax law. The third part is to reiterate the three theoretical premises for the research, and finally put forward proposals to improve it. I want to make a deep, clear and whole analysis on this issue. And I use normative analysis, empirical analysis, comparative analysis and historical analysis to make a deep thinking and research of the legitimacy of tax rate system. On the other side, I know that my theory power is too weak to handle such a difficult issue. I still have much more work to do to enhance my research ability.

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CLC: > Economic > Fiscal, monetary > Finance, the state's financial > China's financial > Financial income and expenditure > Tax
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