The Design Of The System Of Tax Law And Private Law Norms Conflict And Coordination

There exists the well-known historical "Rule and Anarchy Circulation", if we try to exam it while considering their fiscal and tax system, we can draw a discipline that the conflict between the authority and its people deriving from the fiscal and tax system always leads to social transformation. What is the relationship between tax law as the foundation of the country and private law as the guard for the general? Following this guideline, this paper are try to research a way-out for the fiscal and tax system in our country.Besides the preface and ending, this paper consists three chapters, approximately 40,000 words.In the first chapter, the author briefly introduces the history and the establishment of various ideologies of fiscal and tax system from a historical perspective, including the division ideology, tax system ideology and fiscal ideology. These systems laid the foundation for the progress of fiscal and tax law. Based on a second thought about North Paradox, this paper raises the contradiction between state authority over tax and the people's property rights, that is to say the state has to make a choice to increase the income of the state or to maximize the gross earnings. Both aspects generally seek a fluctuation balance as the gross amount is fixed, however, for a constant stability, it is advisable that the state mediate the two sides to avoid negative influence.Thus the second chapter analyzes the coordination and contradiction between private law and the fiscal and tax system from a deduction way and lay great emphasis on the inevitability of conflict and the possibility of mediation. Of the inevitability, it embodies the essence of public and private rights; of the possibility aspect, it probes into the details. This paper researches the logic between authority and right and finds out the integrity which binds them together. Deriving from the foundation, destination and method of the possibility of coordination, the paper lay stress on the means of coordination, in short, rule of law in the field of taxation.In the third chapter, the author analyzes the cause for the debate with a reference to the level of tax rates in our country in recent years and points out that it is a typical example that tells the conflict between tax law and private law. On the basis of the above analysis, the author proposes the idea "balance tax system", which means the establishment of a tax system that can sustain the normal operation of the government at a low cost. In conclusion, the author produces five piece of advice for the design of tax system, including: restricted legislation rights, systematically enhancing the quality of tax legislation, restrained budget, rigid execution of tax law and improvement of litigation procedure.