On The Harmony Value Of Tax Law

Harmony is pressingly demanded in contemporary society, which acts as the guideline in the socialist modernization drive and legal system building, and is also the objective regarding the values of tax law. The harmony value of tax law is a satisfaction of the demand for social harmony, which guide the path on which Chinese tax reform moves forward. Therefore, the research of the harmony value of tax law is of theoretic and practical importance in promoting the harmonious development between tax law and economy, society and nature as well.Besides the introduction and the conclusion, this thesis is mainly composed of three parts, with a total of 30,000 characters:The first part makes a basic theoretic research on the harmony value of tax law, and emphatically analyzes some basic concepts such as tax, tax law, harmony and law's value. The current thesis analyzes the transformation of our nation's concepts concerning tax and tax law since the founding of new China, which is from"state allocation"in the context of planned economy to"obligation viewpoint"in the aftermath of economical reform. After introducing the"public demand"and"exchange"theories in the West, which are theoretically based on"social contract", and by recourse to the value of"equality and liberty"pursued by the West. the thesis finally shapes the concept of harmonious tax law in a socialist harmonious society, and proposes"a harmonious tax law is not only an important guarantee of the harmonious society, but also a component of the harmonious society".After introducing Chinese traditional harmony concept and western viewpoints with regard to harmony, this thesis gives a thorough account of the role harmony plays in contemporary China, and postulates harmony has already become the ultimate value pursued by current Chinese jurisprdence. The thesis follows the argumentation order from value via law's value to law's harmony value, proposing"law's harmony value lies in its promoting social harmony, including the satisfaction of the demand for social harmony, and the society exceeds directing on harmonious significance to the law absolutness".The second part expounds the harmony value of tax law. Following the line from tax law's value through its basic value to its harmony value, the thesis makes a contrastive research between its equality value and its efficiency value, and gives a complete account of the definition, implication, characteristics of the harmony value and its role in the whole tax law's value system. The thesis holds that"the harmony value of tax law lies in its promoting social harmony, including the satisfaction of the demand for harmony, and the society exceeds directing on harmonious significance to the law absolutness". The tax law harmonious value basic content is realizes the tax law andthe economy, the society, the natural harmonious development.The harmony value of tax law is characteristic of ideality, balansability and systematicality. It is the foremost value of tax law, containing and guiding other values of tax law.The third part expounds the implications of realizing the harmony value, and its contents, by giving an empirical analysis. The harmony value is realized through the reform of tax system, parts of which are the adjustment of excise, the abolishment of agriculture tax, and the reform on personal income tax, as discussed and complemented in the thesis in an empirical manner.