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Study On Taxation Legal Relationship

Posted on:2008-04-20Degree:MasterType:Thesis
Country:ChinaCandidate:F C XuFull Text:PDF
GTID:2166360242959201Subject:Law
Abstract/Summary:PDF Full Text Request
The Paper studies taxation legal relations from the angle of the structure of taxation legal relations.Science of Tax Law is a fresh law course. Since its legislation, it has been not able to get rid of the shadow of the Science of Administrative Law and has been shambling on the way to grow up as an independent law course. By analyzing the reason, inadequate fundamental research of the Science of Tax Law and tax relation structure are controlling factors. There have been go-arounds about power and debt, which are closely related to the existence of the Science of Tax Law. As for how the law norms of the Science of Tax Law are interosculated, there has been no an affirmative answer. Therefore, it is of great significance to study taxation legal relations and regulate tax relation structure.Since China's reform and opening up, China's economic system transited from planned economy to market economy and China posed the target of establishing socialist market economy system. Right-abouts are happened in governmental functions. In order to increase public financing capacity, the voice for tax revenue governments is rising. In the meantime to enhance governmental taxation ability, how to manage the relations between governments and tax payers and response to the goal of establishing a harmonious society are also important tasks confronting the Science of Tax Law. With the end of view, we can say that it is of great operation significance to study taxation legal relations. The Paper takes Rousseau's social contract theory and non-complete contract theory as theoretical premise and takes domestic taxation activity of one country as the field of research, which covers three main parts: First part focuses to the regulatory object of tax law and taxation relations structure. Based on taxation activity of one country, taxation structure is divided into four links: tax revenue legislation, tax revenue administrative management, tax obligation distribution and tax collection and ratepaying. By analyzing the internal structure of taxation relationship, it can be respectively divided into four parts: tax obligation distribution relationship, tax revenue administrative management relationship, and tax collection and ratepaying relationship. The Paper also points out the internal relations of the four parts. Second part focuses to tax relation structure on the basis of the research on taxation relation structure. The Third part speaks about the research of taxation legal relations of some legal scholars from Germany, Japan and China since the institution of the Science of Tax Law. On this basis, the Paper puts forward the idea of legal relationship of responsibility and power concerning the nature of taxation legal relations. The Paper holds that Tax is a transfer of people's private property right to the state. Tax legal relation is the core part of Tax legal relations. It is a legal relationship of responsibility and power reflecting a bi-directional relationship of responsibility and power.The Paper draws on the research achievements of domestic and foreign scholars on taxation legal relationship, especially from Chinese scholars of Liu Jianwen and Zhang Shouwen. Enlightened from their research achievements, the Paper holds that taxation legal relationship is not onefold legal relation, but an integration of several legal relations internally linked. Further more, the Paper throws away conventional train of thoughts of main body, object, contents and characteristics, develops a new way of research, that is to starts from the angle of taxation legal relations, to study the internal structure of taxation legal relationship and the internal connections of the structure, in so doing to conclude the internal connection rules of taxation legal relationship. Civil Law, Administrative Law, Constitution and many other laws and regulations all come down to taxation legal relationship regulation, which is a result of the function of the internal connection rules.The Paper introduces non-complete contract theory of contract theory into tax revenue legislation analysis, points out that social contract of tax is a non-complete contract, which needs constant supplementary and adjustment. The connotation of tax is defined as transfer of people's private property right to the state. It also tells the difference of Tax and Tax Revenue, analyzes the two levels included in Taxation Legal Relationship: tax legal relations and taxation legal relations, of which the latter is the core part. Based on this, The Paper describes the essential attributes of taxation legal relationship from the point of ownership that is legal relationship of responsibility and power.
Keywords/Search Tags:contract theory, structure of taxation legal relations, power relation, Debt relationship
PDF Full Text Request
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