| With China's accession into WTO, our current legal system is undergoing a series of important reforms. The most important ones are the reform of market accession system and the reform of tax revenue system. As the law of levying taxes and law of protecting taxpayers' right, revenue law plays a key role in modern democratic and legal states. Furthermore, tax creditor' law is the kernel of revenue law. The basic concepts, values and principles of revenue law are most directly embodied in tax creditor' law . The basic concepts of our current works, theses in relation to revenue law are still the traditional power-relationship concepts. These theories and concepts cannot fully satisfy the practical needs of Chinese laws after China's accession into WTO. The influence of the system of WTO on our revenue law will initially be reflected on the challenge to the concepts and the system of tax creditor' law . After China's accession into WTO, with the popularization and deepening of advanced concepts such as constitutional spirit, rule by revenue law, taxpayers sense of rights is stronger than ever before. Under this circumstance, it is urgent to introduce advanced theories of revenue law, reform revenue law in the manner of equality, justice and ration, and establish tax creditor' law with Chinese characteristics. The thesis makes an attempt in this field. It firstly analyzes practical situations of our tax law of obligation on the basis of the study on the theory of tax creditor' law . Then it analyzes several problems of constructing our tax law of obligation, and the author proposes his own ideas and suggestions. The thesis illustrates the significance and necessity of establishing tax creditor' law in China on the basis of comparing doctrine distribution of state with exchange theory and public needs theory. Social contract theory and obligation of tax revenue serve as the logical starting point of the thesis. The thesis also proposes that the construction of tax law of obligation is under the guidance of contract spirit, on the basis of taxation legalism, within the framework of taxpayers' rights, and is supported by concrete systems of tax creditor' law . Then the thesis analyzes current situations and problems of our tax law of obligation revolving around concrete systems of tax law of obligation, the protection of taxpayers' right and the rule of taxation legalism. The thesis contains five chapters: Chapter 1 is the introduction of the thesis. It gives a brief introduction to the background of writing the thesis and the theoretical and practical significance of the study. It also presents basic contents of the thesis and studying methods used in the thesis.Chapter 2 introduces several definitions of tax creditor' law . Firstly this chapter compares several theories of the essence of tax. It mainly analyzes the doctrine distribution of states that dominates our tax theories and practices, and the western theory of exchange and public needs based on the theory of social contract. By contrast, the author proposes that the western theory of exchange and public needs is more suitable for the state of ultimate popular sovereignty of China and its modern democracy and legal system. Then, this chapter analyzes the essence of legal relationship of tax revenue. Due to different tax theories, two utterly different theories of legal relationship of tax revenue come into being, the theory of power relationship, and the theory of obligation relationship. This chapter studies the theoretical basis of the two theories of legal relationship of tax revenue, and demonstrates that the obligation of tax revenue is the obligation of social contract in accordance with the theory of social contract. The origin of country and constitution is its main theme. The legal relationship of tax revenue between the creditor and the debtor requires that the country and taxpayers establish the relationship of rights and obligations that can initially satisfy public needs through tax law, by form of constitut... |
PDF Full Text Request