The Legislative Problem Research Of The General Rules Of Tax Levying And Paying Of The General Rules Of Chinese Tax Law

This paper aim at starting from the incorporate principle and related system of the general rules of tax levying and paying, utilizing methods such as comparison, deduction, conclusion and demonstration, etc.for the legislative problem of the general rules of tax levying and paying of The General Rules of Chinese Tax Law, and on the foundation of related theory and practice, establishing the legislative basic content and framework, which can be considered as the legislative theoretical foundation.This paper can be divided into 5 chapters:The first chapter is about the two basic theory , "due procedure" and "balance", which contains the concepts of "justice","the maintenance of personality dignity" and "balance of the right and duty of the two administrative main bodies", etc. which accords with the essential needs of the general rules of tax levying and paying.The second chapter is about the basic principle. Through basic principle, this paper tries to establish the analysis of standard, make comparison with other principles, and then puts forward two principles of the procedure activities: the principle of publicity and the principle participation.The third chapter is about the basic content and framework of the general rules of tax levying and paying. After comparison with the domestic and overseas rules, this paper concludes the whole range, and establishes the basic legislative framework of the general rales of tax levying and paying. It comprises five sections: Section 1 the tax domination, Section 2 the subjects of tax levying and tax paying, Section 3 general rules, Section 4 the behavior of tax levying and tax paying, Section 5 tax agency.The forth chapter is about the basic contents of the general rules of tax levying and paying. This paper makes an analysis and orientation on the emphases of the above five sections, and makes join with the former theory and principle.The fifth chapter makes legislative clause suggestion preliminarily. Through comparing with the General Rules of Tax Law of different countries, such as Germany, Japan, Korea, Croatia, and others related domestic rules, this paper advises that it can be divided into five chapters, with clauses of 48, sum 5000 words.It is the part that has unique position in the General Rules of Chinese Tax Law, which works as a connecting link between the preceding and the following, and makes the specific system guidance role in the system. So the legislative research should stand in the practice needs, deeply absorb and combines the accomplishment of other countries and different theories, establish the general rules of tax levying and paying as a scientific and reasonable system.