Time At Which A Liability To Tax

With the development of processing of rule of law,tax debt theory gradually be come into legislation,research of the theory also make a great progress.Establishment of tax debt is an unavoidable question of tax law research as a fundamental question.The time at which a liability to tax, as one of important condition of tax law,is a micro and important question in construction of tax law system.Determination of relationship between tax debt and time at which a liability to tax is the main content of the dissertation.Thereafter,making tax legislation scientific and reasonable is primary purpose of the dissertation.On the basis of analysis and comparison to regulation of mainland, Taiwan and Japan,author put forward the principles of determination of time at which a liability to tax,in respect of categories of act tax,trade tax, property tax and income tax.There are six parts in the dissertation.The first part elaborates the relationship between time at which a liability to tax and tax credit,taxation period,tax declaration period.The second part introduces the regulations of time at which a liability to tax in China mainland,Taiwan and Japan. The third part discuss juristic base of construction of time at which a liability to tax system.The fifth part introduces principle of recognition of income in accounting standards for enterprises in China,which is to some extent inconsistent with recognition of time at which a liability to tax.At the same time,the influence of tax law to accounting is indicated in this part.