The Legislative Problem Research Of The Obligation Of Tax Payment Of The General Rules Of Chinese Tax Law

Starting from the character of the tax legal relation, this paper attempts to study the legal system of the obligation of tax payment on the basis of the theory of tax debt relation in China with methods such as comparison, analysis and demonstration, etc. The emphases are setting up the composing, coming into existence, alteration, and dying out of the obligation of tax payment, the last part puts forward the legislation advise of the obligation of tax payment of the general rules of Chinese tax law.The paper is made up of four chapters. The first chapter is titled"the theory foundation of the legislation of the obligation of tax payment", analyses the character of the tax legal relation, considers that the substantiality legal relation of tax is the debt relation of public law. The theory of tax debt relation is important for the legislation of the obligation of tax payment. The second chapter is the content and framework of the legislation of the obligation of tax payment, resolves the content of the legislation, on the basis of comparing the legislation of the obligation of the different countries, such as Germany, Japan, Korea and Croatia, makes suggestions of the framework of the legislation of the obligation of tax payment. The third chapter is the stress and difficult questions of the obligation of tax payment. Section one is about the composing of the obligation of tax payment, bring forward five tax factor, including tax payer, tax object, the attachment of tax object, tax base and tax rate, discussing the connotation, sort, legislation of the five tax factor. Section two involves the alteration of the obligation of tax payment, including the alteration of tax payer and the alteration of the content of the obligation, concretely analyses the cases of alteration. Section three writes the dying out of the obligation of tax payment, thinks that the same as the reasons of the debt of the civil law, the reason causing the dying out of the obligation of tax payment includes payment, exemption, offset, negative prescription, construes the legislation of these reasons. Section four confines the tax avoidance, relates the connotation, theory base, applying bound of the principle of regulating tax avoidance which is denominated essential taxation principle, on the basis of analyzing the foreign mode making suggestions for the legislation to regulate tax avoidance in our country. Section five is about tax advantage, discusses the connotation, goal and the questions of active tax advantage in our country, puts forward the legislative advice. The forth chapter, titled the legislative advice of the obligation of tax payment of the general rules of Chinese tax law. On the foundation of the front theory analysis and using foreign law, proposes the concrete articles of the obligation of tax payment of the general rules of Chinese tax law.The paper considers that the obligation of tax payment is the basis of the legislation of the general rules of Chinese tax law, is propitious to regulate the levying right of country and protect the property of citizen.