Legislative Research On Execution Of Tax Of Chinese General Tax Code

This dissertation studies from the main concept and principle of tax execution,expatiating on the positioning,content and legislative framework of Execution of Tax as a character of the General Tax Code, and on the foundation of related theories and practice,doing research on significant and difficult issues in legislating the chapter of the Execution of Tax.To make the discussion herein powerful and up to the main theme, two main analysis methods are adopted.On one hand,the method of value analysis is mainly used in referring to the basic theory of legislative and tax law science.On the other hand,the comparing analysis is used mainly in the process of analysis to foreign relative legislative experience,and in discussion of the historical issues,actual problems and legislative options in China,in the hope that through the study and discussion herein, generating some reasonable advice and suggestion on the relative legislation.In addition to the introductory text,this dissertation is divided into four chapters as below.The first chapter is mainly about the main concept and principle of tax execution,preparing for later discussion.The former includes administrative compulsion of tax,compulsory execution of tax, compulsory measure of tax,creditor preservation of tax,and the latter includes principle of legal enforcement,principle of enforcement combined with persuasion and education,principle of proportionality and so on.The second chapter is about some fundamental problems of the chapter of the Execution of Tax.The fundamental problems include positioning in the General Tax Code,basic content,legislative framework, and correlation with other laws which are as follow:administrative compulsory law,civil procedure law,auction law and bankruptcy law.The third chapter is about the research on executive measures of public law which include three parts as follow:the general provisions of compulsory execution of tax,concrete measures of compulsory execution of tax and compulsory preservation of tax.Especially the general provisions involve subject of execution,the executed,elements of execution,scope of execution,object of execution,opposition of execution, suspension of execution,termination of execution and cost of execution.The forth chapter is about the research on executive measures of private Law which include two parts as follow:the tax priority and creditor preservation of tax.The former is mainly about now to arrange for the rank order systematically and regulate the implementation system.The latter emphasizes the essentials of establishment,exercise procedures and effect of tax subrogation and revocation.