Argumentation Of The Character Of Tax-liabilities

The theory of tax-liabilities embodies the nature of the equality between the two parties of the pay-and-levy relationship in taxation, which in the theory of tax- administrative relationship stands for something related with power and compulsion. As a new theory, the theory of tax-liabilities relationship may benefit the interpretation of tax legal relationship, with more and more people accepting it and much more explicit regulations in tax law. But on the whole, theories of tax law in China deals little with the theory of tax-liabilities, and regulations about tax-liabilities in tax law are really scarce, with systematic statements and basic ideas to be established. Meanwhile, many problems are emerging from the practice of tax law. So, briefly speaking, it makes great sense to go into tax-liabilities thoroughly and systematically, and furthermore, to renew the basic theories of lax law in China with the theory of tax-liabilities as basis.Besides preface and conclusion, the whole thesis includes 4 chapters as follows:Chapter 1 elaborates the history and present status of the theory of tax-liabilities by focusing on two arguments about the nature of tax legal relationship. One is the theory of tax-liabilities, the other is theory of tax-administrative relationship. At the same time, it briefly introduces the above-mentioned theories and the tax practices in several countries (areas), such as Germany, Japan, China, and Taiwan…Chapter 2 puts stress on the analysis of basic concepts of the theory of tax-liabilities. Beginning with the concept of tax and its nature in legal sense, it goes into the theory of tax-liabilities based on the theory of social contract by analyzing essence in the principle of contract and equality, principle of honesty and credit, and principle of legalized taxation. Law of tax-liabilities favors taxpayers, and helps to determine and guarantee of private-property ownership.Chapter 3 discusses the possibilities to introduce liabilities into tax law. After analyzing the close relationship of private law and tax law, starting from the similarities of private-law liabilities and tax-law liabilities in nature, it gives a deep insight into the application of liabilities into law of tax. Viewing from the practice and the theory of China's tax law, we can find that the tax- liabilities is being promoted.Chapter 4 deals with the significance of introducing tax-liabilities theory into China from the following 2 aspects: evolvement of tax law and practice of tax law.Finally it comes up with conclusion, which summarizes all the above-mentioned.