The Legislative Problem Research Of The Liability For Violative Actions Of The General Rules Of Chinese Tax Law

Based on the economical law liability,this paper attempts to study the legal system of the liability for violative actions of the general rules of tax law,using comparison,analysis and demonstration methods.This paper is divided into four parts,which are four chapters.The first chapter discusses the liability part's position and importance in the whole general rules of tax law and Chinese law system.It holds that liability part is about unfavorable out-comes of violation of tax law,and acts like safeguard to them.The second chapter titled range and outline of liability Part;we think that the general rules of liability such as criterion of liability,liability exemption,actual liability listed following the classification of parties,should be included in this part.The third chapter studies the basic theoretic questions relating to establishment, assigning of liability.Firstly,it makes an explanation to the basic problems,and defines the relations of tax law,the subjects of tax law. Secondly,we lay out all kinds of liabilities.Thirdly,we fix principles for establishing and assigning liabilities.Fourthly,includes four essential conditions of tax liability.Lastly,explains the criterion of liability of tax law,especially the administrative liability of tax law.The fourth chapter is about liability assigning and concludes the types of liability,applying of liability and the procedure.