Study On Tax Sovereignty Under The Economic Globalization Background

The tax revenue is the system that the sovereign state use politics authority, relies on the legal method to participate in the redistribution of social product value thus to obtain the financial revenue freely and forcibly in order to realize the state function. The essence says the tax revenue is naturally related to the sovereignty.Enters for the 20th century, in particular after the Two World Wars, economical globalization advancement expansion promotes the international economy contact to a new domain, has further facilitated the whole world's resource disposition and redistributed the international benefit under the chase profit motive actuation exploration. The economical globalization causes us to have to surmount traditional interest conflict pattern, but also saw the decisive influence on the private interest and the personal conflict in the form of international economy order.The private interest and the conflict requests one kind of constitution in the international economy domain evolution system or is at least one kind manifests in the law the constitution spirit. But the constitution system formation, in the suitable length time future which at present and might foresee, will be related to the sovereignty inevitably.But under the background of economical globalization, in the process which the constitution economical rule forms, the tax sovereignty receives the impact and the suspicion is also most noticeable, therefore also first arouses the author's interest.The tax sovereignty in the situation of economic globalization, can become a part subject of"The relation between globalization and state sovereignty", can establish a kind of new thought for international economic law under the new situation, and also can offer some suggestions for tax legislation of sovereign state. It is meaningful on both practice and theory. This text amount to 150,000 characters, divided into six chapters to discuss.Chapter one : Challenge to the tax sovereignty from the economic globalization.Considering from international law, the tax sovereignty means one country has the loftiest power at home, also independently and equally in the international, in terms of tax revenue. The tax sovereignty is a kind of state sovereignty, and it is representation of the state sovereignty in the field of tax revenue. According to the composition of the sovereignty, the composition of tax sovereignty can be divided into legislative jurisdiction , administrative jurisdiction and judicial jurisdiction.The economic globalization refers to the increase of transnational commodity and service trade and, the expansion of scale and form of international circulating capital, the spreading extensively and rapidly of technology makes the mutual dependence of the economy of countries all over the world strengthen. The economic globalization originated from the time just after World War II, caused by the progress of science and technology and the requirement for development of market. The essence of the economic globalization resulted from economic internationalization which developed into certain stage. The economic globalization is an inevitable historical stage, and its trend can not be put back.Under the economic globalization background, something changed such as the various countries' sovereignty representation, the exercise method of sovereignty, the exercises area of sovereignty, the exercises object of sovereignty, which makes the international law principle changed too. But the intention of tax sovereignty and the economic globalization spiritual essence are similar in many places. First, one of tax sovereignty intention is maintains the market economy system and the personal economy freedom. Second, the tax sovereignty and the economic globalization both take the benefit as the impetus. The economic globalization causes the tax sovereignty to be restricted in the new difficult position, it is as below:first, the economic globalization challenges the traditional sovereign position;second, the economic globalization query the exercises range of the tax sovereignty;third, the economic globalization influences the content of the tax sovereignty ; fourth, economic globalization torture the exercise method of sovereignty and the execute ability;fifth, the economic globalization corrodes the traditional conception of tax sovereign.Chapter two:Tax legislative jurisdiction under the economic globalization background.Tax legislative jurisdiction means the power of determining or making tax rules.The traditional tax legislative jurisdiction basically belongs to the country specially, but the economic globalization makes the ascription of the tax legislative jurisdiction changed. First, the tax legislative jurisdiction of the country is restricted by citizen society; citizen society has disposal right to taxation object that protected utterly exert a great influence to the tax legislative. Second, the influence in the tax legislates of international organization is strengthened.Individual who pay taxes exert an influence to tax legislative too, trans-corporation has impact on tax legislative jurisdiction as below: on the one side,the trans-corporation influences the definite standard of the administer jurisdiction of tax revenue of various countries. On the other side,the trans-corporation influences the making of the tax revenue laws and policies of various countries. Taxpayer and revenuer are not the relation any more which is order and obeisance, management and been managed.Domestic tax laws of various countries become similar day by day. The tax systems of the countries all over the world are inclined to adopt the indirect tax represented by value-added tax and direct tax represented by income tax and run side by side. Reducing the tax rate and expanding the tax base to become the general trend. The international tax law grows vigorously, expanded from the traditional direct tax field to the indirect tax field. The tax legislative reforms caused by e-commerce seek the international unity from the beginning.As to the international tax legislative, the bilateral tax protocol has a soaring quantity, involve more and more countries, and become more and more formal;The multilateral tax protocol is developed;international tax legislative accelerate in area and integration.Chapter three:Tax administrative jurisdiction under the economic globalization background.Tax administrative jurisdiction means the power that through tax revenue administration to fulfill decisions or rules or their results. The administrative jurisdiction of the tax revenue is seldom be transferred, and the administrative department of various countries generally exercise independently the tax registration, tax declaring, taxation, tax checking ,etc. But European Union is special, it has an independent budget system, has its own tax revenues, have the power of budget expenses too. A kind of trans-national tax system emerges in European Union for the first time.Economic globalization influence tax administrative jurisdiction, the most direct influence is the challenge to taxation competence of various countries. The tax laws of various countries have strengthened the expropriation and management of the tax revenue concerning foreign affairs. First, strengthen the tax declaring;Second, strengthen tax examination;Third, strengthen the examination of accountant;Fourth, set up income appraisal system;Fifth, adopt the administrative principle of tax revenue which is"the essence is important than the form";Sixth, apply the advanced technological methods of tax revenue. The reform of all these tax expropriation and management methods depends on the enhancement of international tax cooperative.Chapter four: Tax judicial jurisdiction under the economic globalization background. Tax judicial jurisdiction means the power to fulfill tax decision and tax rule or result through judicial action. The international tax dispute which the domestic judicial authority deals with is mainly a dispute between the tax authority of a country and transnational taxpayer. Its essence is a legal relation between the country and transnational taxpayer, and its form is the administrative action of tax revenue, the solution following the domestic law. This kind of judicial jurisdiction is basically in the range of sovereign of a country, still controlled by the country at present. But on the basis of giving in each other, there is a certain degree restriction in various countries.In recent years, some countries incline to adopt international arbitration and international lawsuit to solve the tax dispute between countries. The country voluntarily accept the restraint that the third party awarded, which means the restriction of tax sovereignty itself, but not the transfer or giving up of the tax judicial jurisdiction.There is a unique judicial process in The European Court of Justice -- preliminary reference procedure, through which the European Court of Justice in fact has indirectly participated in the solution of the tax dispute between a country and transnational taxpayer. The adjudications of The European Court of Justice become the component of the judgment of member states courts. The judicial jurisdictions of member states are restricted by the adjudications of The European Court of Justice. So in fact, The European Court of Justice has enjoyed the judicial jurisdictions of every member state. This is a great breakthrough to the traditional sovereign principle.Chapter five: The gradually transition of the tax sovereignty under the economic globalization backgroundUnder the economic globalization background,sovereignty rationality continued, but have changed and continued. In this course, the plural legal order appears, the conflicts of legal sovereignty and factual sovereignty grow constantly. The abstract legal sovereignty remains absolute and can not be divided. But jurisdiction that is concrete factual sovereignty carry out the function through exercise mutually, restrain itself when exercises, exercise dividually.Under the economic globalization background, the tax sovereignty still exists realistically, it is necessary. Because:tax sovereignty is the base that state exists and function, it is the base that international economic system exists and develops, it is the base of the public products for people. Under the economic globalization background, the gradually transition of the tax sovereignty is inevitable, and it is possible. In the gradually transition of the tax sovereignty, the transition of tax jurisdiction that is factual sovereignty is a main content.First of all, economic globalization has caused the conception of tax sovereign right transition, brand-new economic globalization space conception influence traditional space conception of tax sovereignty exercises. The economic globalization lead to the transition of national competition ways and aspects, thus concept of tax sovereign which takes the interests as the core become dominating. The economic globalization pushes the market economic system develop to the victory, then make the conception of tax sovereign which is personal preferential occupy the dominant position. The transitions of economic growth and style of economic growth that result from the economic globalization, it lead to change from the concept of tax sovereign that protect and struggle to another concept which is cooperation and concordance.Secondly, economic globalization lead to the status of tax sovereignty in various countries weakened to some extent. The international economic organization has exercised some tax sovereignty that been transferred; Various countries has been influenced and restricted by the international economic organization while exercising the tax sovereignty. Moreover, the economic globalization causes the tax law to be similar. Domestic tax laws of various countries are more and more approximate in the structure of tax system, tax rate, taxation, etc;The international tax rules with general influence has developed quiet great in quality and quantity, the example are multilateral tax treaty and regional integrative tax legislative.Finally, the economic globalization makes the interdependence even more in tax sovereignty enforcement of various countries. The transformation of the tax sovereignty depends on the transformation of more high-level legal values under the economic globalization background. The conflicts of efficiency and fairness value dominate the choices of tax legislative and exercise system. When the economic globalization come, the value behind international tax system changes from efficiency first to fairness first, and return efficiency first. At present, value choices related directly with the new liberalism ideology being domination.Chapter six:Reply from foreign-oriented tax law of our country to the economic globalization.Before latter stage of Qing Dynasty, there is no so-called transnational tax relation under our feudal economic condition. Began latter stage of Qing Dynasty, because of a series of unequal treaties, legislative autonomies of the Qing Government's tariff and other tax categories were deprived in succession. In the Northern Warlord Government period, tax administrative and judicial jurisdiction still deprived by others countries. In period of government of Nanjing, the tax sovereignty is regained again by the state, but in fact remains incomplete. In the early period after the foundation of New China, the government has abolish all unequal treaties, has regained the tax sovereignty completely. The government implemented strict planned economic system hereafter, and the conception"no tax"prevailed very much.The current conception of tax sovereign in our country is implement the nationality principle strictly, power selfish departmentalism, collectivism,efficiency first, considering equity. The tax sovereign actuality reflected by our current tax legal system has some drawback that can not fit the economic globalization.The tax sovereign conception of our country should comply with the economic globalization and make some adaptable transition. It should insist tax sovereignty as important as tax jurisdiction, establish the thought of humanism tax sovereign, set up the constitutionalism conception of tax, improve the legislative level of the tax revenue, and compare the value of fairness and efficiency.For entity, it is still need to adopt the tax system in which turnover tax and income tax is primary and others tax is supplemented. Improve the turnover tax system, turn financial function of the tariff into the function of economy control, turn productive value-added tax into the consumption-based value-added tax, and expand the applicable scope of the consumption tax. Adapt the stretchy tax rate system and plural tax rate structure. Strengthen taxation and improve the transfer pricing system and set up the system of against Thin Capitalization and managing Controlled Foreign Company, in order to strengthen the competence of evading payment of duty against world and improve Tax Rebate Loan system. Set up the tax system of e-commerce.In procedure, improve administrative review system of the tax, tax judicial process, state compensation system of tax, etc, in order to enrich the measure of the tax remedy...