Analysis of the Jurisprudence Perspective Analysis of Chinas tax legislation Review毕业论文翻译.docx
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Analysis of the Jurisprudence Perspective Analysis of Chinas tax legislation Review毕业论文翻译.docx
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AnalysisoftheJurisprudencePerspectiveAnalysisofChinastaxlegislationReview毕业论文翻译
AnalysisoftheJurisprudencePerspectiveAnalysisofChina’staxlegislationReview
Abstract:
AlthoughChina’sresearchonthetaxlegislationshorttime,butinthereformandopeningup,concernedaboutthetaxlegislationgraduallyacademia,todiscussthemfromallangles,researchintotheprosperityanddevelopmentoftaxlegislationperiodoftheemergenceofalargenumberofacademicresearchresultsofthispaper,sortoutthetaxlegislationfromthestartofthecourse,theacademiccommunityinChinasince1978,thelegaldoctrineoftaxation,TaxCode,taxentities,lawandtaxlawresearchprogramtoanalyze,withaviewtothefutureresearchdirectionstoprovidealittlethinking.
Keywords:
taxlegislation,taxlegaldoctrine,theTaxCode,taxlegislationisthesubstantivelawreferstoaspecificstatetaxauthorities.Pursuanttostatutoryauthorityandproceduresfortheuseofcertaintechnologies,develop,modify,add,repeal,interpretandmonitortheactivitiesoftaxlaw.Ifnotaxlegislation.taxlawenforcementwilllosethebasisofjusticeandhavelostthestandardtax:
taxlawrelationshipwillceasetoexist,therightsandobligationsoftaxpayerswillbecomeempty,asthecountrytoobtaintaxrevenue,regulatingincomedistribution,macroeconomicadjustmentlostthemeanstorunastrong,stableprotection.
First,anoverviewofresearchhistoryoftaxlegislation(A)thetaxlegislationoftheembryonicperiod(thelatterhalfofthe19thcenturyto1949)China’sfiscallaw,economiclawandthesystemgeneratestheconceptoftheestablishmentsincethe19thcenturyaretheresultofwesternlearning,andinternationalcomparisons,ourconcernismoreforlatetaxlegislation.Thelatterhalfofthe19thcentury,ChinanewtaxsysteminWesterncountriesgivesrisetoconcerns,especiallytheRepublicanperiod.Withthecountry’seconomicdevelopmentandtheestablishmentofthebourgeoissystemoflegislation,taxlegislationhasalsobeenconsiderableprogressofsingletaxhavebeenestablished,includingTaxsubstantivelaw,procedurallawandproceduraltaxtaxsystemisbasicallyamodernshape.Asoftheendof1948,Chinaproducedanumberofacademicorresearchinvolvingtaxorlegalissuesofspecialpapers,suchasthe<<financiallegislationprinciple‘(WuChongyi,1934)<<China’sfiscalandlegislativeissues>>(CaoGuoqing,1947),<<taxon>>(beforeYanJie,1922)and<<taxon>>(ZhouBodi,1948),etc.,thesefindingsrelatesmoretotheTaxLawbasictheory,taxentities,law,taxlawandtaxprocedurelawandotherprocedures.
(B)thetaxlegislationoftheinitialperiod(1949-1978)AfterthefoundingofNewChina.Chinaattachedgreatimportancetothetaxlegislation.September29,1949ChinesePeople’sPoliticalfirstplenarymeetingofthe<<CommonProgramofChinesePeople’s>>inArticle40ofthefinancialandtaxaspectsofthematter,inJanuary1950theCentralPeople’sGovernmentAdministrationCouncilannounced<<totheimplementationofthenationaltaxadministration>>and<<taxauthoritiesatalllevelsoftemporaryorganizationalrules>>June1958ninth-sixthmeetingoftheNPCStandingCommitteepassedthe<<agriculturaltaxregulations>>,afoundingAfterthefirstsetbytaxlaw,butbecauseofChina’splannedeconomy,state-ownedenterprisesintofinancialdistributionsystem,taxsystemisnotperfect,singletax.narrowcoverage,resultinginourtaxlegislationwaslimitedbythestudyarenotwidelyacademicattention,depthofresearchisrelativelyweak,relativelylittleresearch.
(C)thetaxlegislationofthedevelopmentperiod(1978-present)Afterthereforms,China’staxlegislationhasmadesignificantprogress.Overall,the1994taxreform,China’slegalsystem,theinitialformationofthetaxframework,the‘PersonalIncomeTaxLaw>>otherthreelaws,<<InterimRegulationsonVAT>>about30administrativeregulations,etc.,<<InterimRegulationsonVATimplementationrules>>andsoonmorethan50administrativeregulationsandothernormativedocumentsconstituteatax,althoughthisperiodChina’staxlegislationhavemadegreatprogress,butandlevelindevelopedcountriescomparedtothetaxlaw,therearestillsomegaps.
Second,recentresearchprogressinChina’staxlegislationsince1978(especiallyafterthe1994taxreform).Academicissuesoftaxlegislationalotofresearch,theseresultsaremoreconcentratedinthebasictheoryoftaxlegislation,TaxLaw,taxsubstantivelaw,TaxProcedureActandsoon.
(A)thebasictheoryoftaxlegislation:
taxrevenueofthelegaldoctrineoflegaldoctrine.Alsoknownasthetaxlawdoctrine.Themeaningofthestatutorytaxdoctrineoftheexcavationisthetheoreticalbasisoftaxlegislation.
1theoriginofthetaxthelegaldoctrineandpracticeofrevenuegenerationandthelegaldoctrineofbourgeoisdemocracy,theruleoflawideologyareinseparablefromtheUKsignedin1215<<GreatCharter>>laidtheideologicalbasisofthestatutorytaxstartedtoFrancethrough1789the<<****andCivilRightsDeclaration>>therelevantregulations.After500yearsofdevelopment,taxlegalideologyintoBritain,theUnitedStates,Franceandotherthreenon-feudaltaxsystemisanimportantpartofdemocracyandtheruleoflawasthespreadofideas,thelegaldoctrineofgradualtaxforallcountriespractice.werereflectedintheconstitutionaldocument,suchasSingapore<<Constitution,‘Article82statesthat’exceptbylaworunderlawotherthanthoseapprovedmaynotbefromSingaporeorSingaporepurposes.theimpositionofanystateandlocaltaxes‘;Belgium<<Constitution>>Section110providesthat’nationallegislationmustpassinordertaxprovisions,‘Japan<<Constitution>>Article84’newcoursesorchangesinexistingtaxtax,musthavealegalorstatutoryprovisions,basedontheconditions.‘Countriesinthetaxpracticeofthelegaldoctrinethattaxesleviedbythe****transitiontodemocracylevied.Taxthelegaldoctrineofresearchresults.Chinascholarsonthelegaldoctrineoftaxationconsistentunderstandingoftheconcept,goldmacro(1989)pointedout,‘taxlevymustbebasedonclassandassignedaccordingtothelawinotherwords,thereisnolegalbasis.theStatecannotlevytaxesandassignlessons,theNationalshallnotberequiredtopaytaxes.‘①LiuJianwen(1995)that’taxesmustbelegalbasisandthetaxlawandtax‘②.Shou-WenZhang(1996)that’thesubjectofrightsandobligationsoftaxmustberegulatedbylaw,taxlaw,thevariousconstituentelementsareessentialandcanonlybeclearlydefinedbylaw:
leviedforthemainTherightsandobligationsonlytothelawasthebasis,thereisnolegalbasisforanysubjectshallnotbetaxedortaxbreaks.‘LiuXiuwen(1999),suggeststhat’thelegaldoctrineisadministeringthetaxrevenue,ietaxlawandtaxlaw.‘irrespectiveofpresentationofhowtheyaredifferent,butthedefinitionoftheconceptoftaxlegaldoctrineisaroundthe‘musthavetaxlaw,notnotatax’⑤classicexpressionofthisstarted.
Taxcontentoflegaldoctrine,somescholarstobesummedupasthreeprinciples,namely,thestatutoryelementsoftheprincipleoftaxation,taxelementsofclearprinciplesandproceduresofthelegalprinciples:
whilesomescholarsbelievethatthelegaldoctrinefocusesonsolvingtaxentityinthetaxlawtheproblem.ratherthantheproceduralsafeguards,thereforethecontentofthelegaldoctrineoftaxationshouldonlyincludethephysicalcontent,namelythestatutoryelementsofassessment,taxationandotherelementsexplicitly.Fromthispointofview.assessableelementsoftheacademiccommunityforspecificelementsofthelegalandtaxationgeneralconsensus,whileproceduresfortaxationandotherissuesarestillobjections,Ibelievethat,becauseofthetaxleviedfortheinterestsofbothproceduresthereisaverysignificantimpact,sothetaxshouldbeincludedinthelegaldoctrineoffundamentaltaxprocedures;whiletheactualoperationofthetaxprogramhighlyso,wherespecificproblemsaregenerallybytheexecutivethroughadministrativeregulationstoregulate.
Constitutionallegaldoctrineonthetaxissueandsomescholarsbelieve.China’scurrentConstitutiondoesnotmakeaspecificlegaldoctrineoftaxation,comprehensive,clearlydefined,andsomescholars,‘<<Constitution>>Article56Thetaxliabilityofcitizensofbothrecognizedalsotherightofastatetaxlimitation.‘Butthedifferencesbetweentheseviewsarebasedonthe’Constitutionshouldreflectthetaxlegaldoctrine‘onthesamepositionfortheChinesetaxlegislationhaslaidatheoreticalfoundationforthepromotionoftaxlegaldoctrineclearlydefinedintheConstitutiontomakeapositivecontribution.
(B)theTaxCodelegislationResearchLookingtheoristsstudythedynamicoftheTaxCode,thescholarscanbefoundontheTaxCodeofthecontentsoftheformofmorein-depth,butsomeofthecontentitself,therearealotofcontroversy.
1ThenameofthecontroversialTaxCodefortheDepartmentofthebasictaxsystem,laws,manyscholarshaveofferedtheirnamesmadeknownanysuggestions,butnowwidelyseeninthenameofacademicwritingsinthe‘Basicrevenue’and‘taxGeneral‘two.Ifasa‘TaxLaw’andthename,themorepopularofitssemanticclarity.Easilyacceptedbythepublic,butcanalsoshowthenatureofthelawoftheConstitution,butsomescholarswhodenytheattitudethat‘BasicLaw’isalegalkind
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