On Regulating Normative Documents For Taxation

In an effort to establish a law-based administration and a government by law in an all-round way, the standardization of normative documents should be a key point denying no neglect, as well as a prerequisite for constructing a country which is under the rule of law, enjoys affluence and protects legal rights of its people. In that setting, it has become a significant issue in practicing rule of law in administration and in the field of taxation, it is the normative documents that is the most practical and influential Tax Law, rather than numerous laws and regulations on taxation practice, for it serves as an important instrument in tax administration and service, to the extent that it can conduct a broader and more profound adjustment on collection-payment relation of taxation more than tax laws and regulations, and comprehensively impact taxpayers'interests. Given immature tax law system and poor awareness of rule by law in taxation, currently, we face a series of indispensable problems in system designing and practical operation, as well as in lack of strict regulation, which has become a hard bottleneck in legalization of taxation and harmonious relationship between tax collectors and payers. In the context of rule by law and harmonious society, it is of highly practical significance to conduct relevant studied on specific problems in practicing normative documents for taxation, as the perfection in areas such as the implementation, application, supervision and tax relief of taxation can bring about a more standard administrative enforcement of law in taxation and a more friendly enforcement environment in which a sound evidence is provided for tax legalization, improvement is seen in tax management and protection is available for taxpayers, so as to push forward taxation legalization. Therefore, this thesis deals with the definition, concept, classification, efficacy and character of normative documents for taxation, based on finance and tax legal studies, administrative law studies, and administration management studies and methods of annotative analysis, comparative analysis, and empirical analysis. Through a thorough observation on the current situation of normative documents for taxation, I analyze major problems and their reasons in the body and procedure of normative documents for taxation, and offer some suggestions for it from such aspects as principles and procedures for formulation of the documents and supervision and check.Apart from preface and epilogue, this thesis is divided into 3 chapters: Chapter-1 is a statement of theory. The chapter unravels the definition, concept, classification, efficacy and character of normative documents for taxation. This thesis defines normative documents for taxation as a documents formulated and announced by the following units: tax authorities (at least at a county level) according to relevant authorities and established procedures; joint formulators by fiscal department, tax department and other department. The documents covers the rights and obligations of taxpayers, withholding agent, and tax guarantor and has a general and lasting binding force within respective jurisdictions.Chapter-2 is a study on problems. Based on the observation on the current situation of normative documents for taxation, the chapter covers issues concerning its body and procedure such as lack of principle of legal prescription and justice, unauthorized change to tax law, inefficient protection for taxpayers'rights, ill-regulation in drafting documents, lack of confidence of the public, immature interior signature and check mechanism, inconsistency of statements and implementation. Besides, a humble reason analysis is provided based on its historical and system relevance.Chapter-3 is a counter-measure study. Problems in regulating normative documents for taxation are discussed here from the perspectives of content and procedure formulation. In order to improve the quality of normative documents for taxation, the above two aspects should be highlighted in an effort to guarantee their legitimacy, rationality and normalization. It is only by effectively regulating and supervising the documents can we make a quality and well-functioned documents, which contribute a lot to the taxation legalization.