The Study Of Taxability Theory

Taxability Theory is a newly arisen issue in the circle of Tax Law, and it is a theory about taxable object. The theory has heavily practical value. The study of Taxability Theory can help to settle many problems in Tax field. However, there is not much discussion about it in Tax Law field up to the present. The existing studies is mainly based on Professor Zhang Shouwen's Taxability Theory, and most of these studies either focus on the validity and rationality of some categories of taxes when probe into their taxability in the aspect of the combination of Taxability Theory and the categories of tax, or from the angle of the principles of Tax Law. But the theoretical foundation of the Taxability Theory is still weak. Nobody has discussed it in-depth. Consequently, the theory can't exercise well in practice. Based on previous studies, this thesis establishes the theoretical basis of Taxability Theory, and analyses its value in practice in hope of breaking through the previous studies in theoretical and practical. This thesis discusses the Taxability Theory by means of theory research and truth analysis. Chapter One explores the theoretical bases of Taxability Theory including the economic basis and jurisprudent basis. The author expounds this question from the point of macroeconomic control, public fiscal theory, public production theory, view of justice and human right. Chapter Two addresses the concretization of Taxability Theory and the principles of Tax Law including the principle of legality of taxing, the principle of taxing based on the taxpayers'ability and the principle of entity taxing. The three typical principles are the basic principles of Tax Law and the necessary principle of some tax. Therefore, in order to concretize Taxability Theory into Tax Law completely, the theory must cooperate as well as divide work with the content of Tax Law so as to co-develop them. Chapter Three explores the evaluation standard of taxability. To be specific, there are three criteria of taxability: profitability, beneficially and impartially. When we discuss the taxability of a certain economic object, we must judge whether it has profit or not firstly. But the commonweal is the negative factor of profit, that is to say, the income for public interest is tax-free. Although earning of public organization is tax-free, it is taxability when the public organization gains profit for private intention. From the view of principle of legality of taxing, the revenue office determines the scope of tax only based on the law, videlicet, if a kind of income is included in the Tax Law, the tax office have the right to collect tax, otherwise, they are powerless to do so. The evaluation standard of taxability can explain the question why some economic object can be levied tax and some are not. The standard is also a supplement to jurally hole. We can make use of the standard to analysis the taxability of some object when there is no specific provision in the law. Chapter Four explores the significant guidance of Taxability Theory to the practice in China, focusing on several hot issues including illegal income, electronic commerce, non-taxation income and tax-free income. The author analyses the taxability of these kinds of income, and brings forward relevant taxing regulation. In the discussion on these issues, some feasible measures are proposed in hope of perfecting the Tax Law and contributing to the reform of tax system.Until now, we have attained some achievements on Taxability Theory. However, there is not a uniform evaluation standard of taxability at present. At a result, it is difficult to apply the Taxability Theory to the practice smoothly. The author put forwards the criterions of the theory. It is the characteristic in the article, and the novelty in investigative angle of view. At the same time, according to the standard, the author discusses some hot issues in the circle of Tax Law and proposes some opinion which makes this thesis also has novelty and originality on viewpoints.