A Number Of Issues On The Development Of China's Tax Law

Since the foundation of People's Republic of China, we have made a lot of progress on building the system of taxation law of our country. For now we did achieve one, which is a multi-leveled system consists of various taxation laws with the core of constitution. However, the insufficient content about taxation in constitution together with the faultiness of the current taxation law system has caused some serious problems during the further taxation practice in the new historical background. Therefore, scholars have made a lot of discussions during recent years and they all agreed about one conclusion: we must establish our nation's basic law of taxation. The establishment of the basic law of taxation will perfect the taxation law system and regulate the actions in taxation. Furthermore, it will strengthen the judicature of taxation. The academic and realistic significance of the taxation basic law are both great.Regarding to the issues of establishing our nation's taxation basic law, scholars are more focus on the details of the practical matter in the theory field, but don't agree about other issues, such as force adeffect, the system of construction, contents, etc., which need further study. In addition, without combining the knowledge of taxation and law, scholars are always limited by their own field, which makes the study of basic taxation law couldn't go deeper.Therefore, the highlights of my dissertation are not the content or the structure, even the legislation procedure. It focuses on some unsolved problems that must be dealt with during the legislation or after the law being brought into effect. To be specific, these problems include the necessity of the law, basic principles of the law, force adeffect, the division of the legislation authority, the relation between the basic law and other taxation laws and a future expectation of the basic law of taxation. The purpose of this dissertation is to analyze some theoretic and legislative issues about taxation basic law. Also I hope to contribute to the establishing of taxation basic law. The analyses are based on the reality of our modern society and I've been trying hard to finish it from a combined point of view of taxation and law. Hopefully this dissertation will bring the concept of constitutionalism to us all.The dissertation is made up of four parts. These four parts are logically connected. The first part is about the basic theories of the basic law of taxation; the second part is the main part that contains those problems arise from the legislation of the basic law. The third part is about suggestions I generate based on the analyses that in the first part and the second part. The last part is a description of the future of the basic taxation law.The first part is start with the ground theories of the basic taxation law. Using other experts' studies as accordance, my dissertation discusses all the basic concepts, including definition, backgrounds and the nature of taxation basic law. For basic concepts, I generate some of the definitions and make a detailed description, but for the content, I manage to just state the main point. This part analyzes the relationship between law and the science of taxation law, taxation law and taxation basic law. I also analyze the specific intensions of taxation basic law. According to these analysis, we can give the taxation basic law a clear position in the system of taxation law: Taxation basic law is the basic law to regulate the relations of taxation, legislated by the highest organ of state power, which is the constitutional laws during the taxation system, and whose position and strength is the highest, to control,restrain, refer and coordinate other taxation laws. Then, after analyzing three different background of basic taxation law to point out the necessity, I discuss the theory source of the law, within which some ideas of the Statutory Taxation Principle are brand new.The second part list all of the problems that should be solved properly during the legislation process of basic tax...