Research On The Principle Of Sustainable Development Of Tax Law Of The People's Republic Of China

This paper attempts, based on the legal theories of Marxism, to research into the reasons for the establishment of the principle of sustainable development of the Tax Law of the People抯 Republic of China and its effects on the construction of a new tax system by the means of economic analysis and sociology of law. This paper is composed of four sections: The introduction emphasizes the realistic and theoretical effects of the sustainable development by analyzing the close relationship between taxation and Tax Law, the nature and function of taxation, and the important status of Tax Law. The second section researches into the general theory of the principle based on the detailed analysis of its definition and extensive meaning. 慣he principle is defined as the one under which taxation can be guatanteed and the production and economic system is in dynamic balance and virtuous circles. It points out the characteristics of cross- century, integrity, and compatibility of the principle. The third section points out that the establishment of the principle is the time demand. The legal relations of taxation will havc new content because of the economic and political reform of our country. The development and enrichment of Tax Law are needed because of the vacancy of the basic principles of Tax Law and less enough force of the construction of substantive law. All mentioned above decides that the principle shall be first established. The fourth section elaborates the effects of the principle on the construction of the new Tax Law system, which consists of substantive and procedural law governed by the basic Tax Law. The principle of sustainable development is the first one of Tax Law. The principle of statutory tax and the balance principle between efficiency and fairness both have the characteristics of sustainable development affected by the first one. The three principles builds up the basic principles of our Tax Law under which the system of substantive tax law of multiple taxation is established, which is mainly composed of Turnover Tax Law and Income Tax Law.