Pilot Study About The Tax-Law Contract

The tax-law contract is not only the product of the whole law change, but also the impersonal need of the development of the tax law and the tax practice. In many aspects such as saving the cost of taxation, preventing from tax evasion and unlawful tax avoidance, affording the advantage for taxation, the tax-law contract has much predominance that the conventional taxation modes don't have. So it is very useful. Based on the theory of creditor's rights-debt relation, the article sufficiently compares and references a lot of the research results of the administrative contract and the civil-law contract and the commercial-law contract, and then introduces the tax-law contract as a new concept. First, the article gives reasons for the emergence of the tax-law contract and then generally defines the tax-law contract; Second, According to the concept that had been defined above the article deep analyzes the tax-law contract from some aspects, such as its character, its judging standards, its sorts and system. Finally, the article has simple system design for the tax-law contract. The author aims to find the undoubted evidences for the tax-law contract not only in demonstration but also in theory and according to its concept to draw a rough theory frame for the tax-law contract. By these efforts, the author draws some conclusions as follows: the emergence of the tax-law contract have many deep reasons and we can generalize the meaning of the tax-law contract as"aiming at the tax administration and the advantage of taxation, the revenue consult with the taxpayer to conclude a contract to lawfully establish, modify, pause the creditor's rights-debt relation; the contract is also been concluded between the revenues, between the taxpayers, between the revenues and taxpayers, between the subjects of the tax law and another related one else."; it's the character of the tax administration and the contract and the intention; according to the subject and the content and the intention of the contract, we can divide the contract into two kinds. one is the contract which be concluded between the revenues, or between the taxpayers, or between the revenue and the taxpayers. the other one is the contract which be concluded between the revenue and the other one else, or between the taxpayer and the other one else; consequently, the tax-law contract has been classified as an integrated system; when we try to make a system design for the tax-law contract we must combine ideality with practice.