The Research Of Analogy Applied On Tax Law

In currently, the analogy on tax law has been widely applied in common law. But In civil laws, Schools held a negative attitude. And the reasons of prohibiting the analogy applied on tax law mostly from the requirement of the tax legality, stability and predictability of law, the maintenance of democratic principles and compare the tax law and the criminal law. Analogy is used as a tool to fill the legal loopholes in the civil law,however, in the tax law field is confined to the concept"to comply the tax legality must prohibit the application of analogy". It discourages the further study on analogy applied in tax law field. With the rapid development of China's economy, the problem of tax law loopholes becomes more and more seriously and it's very necessary to build the analogy applied system in tax law field. Therefore, it's very meaningful to study the subject.In the study process, the below research ideas will be followed:First, to clarifying the knowledge of analogy by distinguish the common law and civil law. Second, question the reasons of prohibiting the analogy applied on tax laws in the civil laws. Finally, to construct the China's analogy applied system on tax law under the pragmatism.In such research ideas, the article mainly through the following research methods: first, the comparative analysis, by comparing the difference of the analogy applied between civil laws and common laws to define the accurate concept of analogy. Second, the logical analysis, derived the analogy may be applicable by questioning the reasons of prohibiting the analogy applied in tax law field. The third is normative analysis, to give the suggestions of building the analogy applied system on tax law by analysis the defects of analogy itself.The innovation of this article is, compare the analogy applied between civil laws and common laws to clarify the concept of analogy, and avoid confuses in the process of studying the analogy applied. Make it possible to apply the analogy on tax law by questioning the traditional reasons of prohibiting the analogy applied on tax law. Third is to harmonization the relation between tax legality and analogy applied by pragmatism, and to construct China's analogy applied system on tax law under the pragmatism.