Study On Legal Issues Of Act Tax

Taxing is one of the important fiscal sources, but act tax as a kind of taxing is just about 40 or 50 years old from recent documents. Why we can say that is just because: Firstly, there is not a tax called act tax but a special sub-act taxing in foreign. Secondly, in civil, though parts of act tax as a sub-act taxing such as stamp tax have been existing since the later Qing dynasty, they has not been functioning yet. So, the history of act tax is not long. However, with the high development of opening up, all kinds of schools are appearing and thriving at the same time. Tax system also is improved speedily with the times lots of legal thoughts about tax are swarming into our country and affecting our tax system. So, because of its characteristics discussed above, such as unreality, specialty and instability, act tax is becoming dim and weak.Facing the difficulty in act tax, the author argues that it has been an important role in national macro-control as a subsidiary tax. Though some kinds of act tax being ended, such as Butchery Tax, Banquet Tax, Fixed Asset Investment Orientation Regulation Tax, special consumption tax, culture and entrainment tax, act tax is appearing its unstable characteristics through its birth, developing, changing and exiling, with the change of Macro-control. So, the author think that act tax is not going to death but coming to its rebirth because it is a new kind of tax in need of control, such as fuel tax.This thesis is trying to make readers understand that it is necessary to adjust and perfect act tax to make good use of its function according to Macro-control requirement through its essence and developing conditions.The first part analysis the concept, characteristic function and existing basic of act tax, the basic theory and the relationship with the Macro-control law.The second part discusses the conditions of foreign act tax in legal system of Anglo-American and the continent, and finds that there are some kinds of tax act with the characteristic of it, while there is no concept of it. But we can use for some legislative experience.The third part narrates the history and recent condition of act tax of our country to help readers understand it and analysis some principles of act tax in order to apply relative ways to its shortages.The last part is to perfect act tax from substantial law and law of tax levying and collecting.In conclusion, because of the short history of act tax, rare research on both foreign and civil field, the originality of this thesis firstly is the site on choosing subject. Former scholars always research on some hot problems, while the author finds another way to the unfrequented subsidiary tax—act tax. The originality of this thesis secondly is to concretize some multi-subjective basic theories. Former scholars often use abstract theories, such as constitutional theory, jurisprudential theory, economic and philosophy theory. But this thesis goes deeply to sub-theory, such as, using Pigou corrective tax's theory as the economic basis of act tax, justice as the sociological and systematic constructer theory as philosophical foundation. At last, the author draws the blueprint about the study, the former experience and thoughts after study. Especially, act tax is controlled by the need of Macro-control as a subsidiary. So, how to do research on the act tax is opening and ongoing course.