On The Transitional Provision In Tax

Transitional provision in tax law means a provision to coordinate different regulations existed in new tax law and old tax law, which focus on the same problem but lead to different legal consequences. Transitional provision is also a direct reflection of emphasis by tax law to protect the right of tax payers.A reasonable transitional provision is good for enhancement of macroeconomic control and protection of investor’s expected benefits. The legitimacy of transitional provision roots in the theory of law’s stability, reliance interest and retrospective effective. The applications of transitional provision in tax law include enforcement of new tax law, cancel of preferential tax policy and change of tax elements, etc.. The transitional provision in tax law is special in logical structure, which takes "constitutive requirement-legal consequence" as analytical framework. As the necessary condition of achievement of transitional provision’s value, the establishment and improvement of transitional provision should obey the principle of rationality. Specifically, before the establishment of transitional provision as many relevant elements as possible should be took into consideration in order to meet different value pursuit; in the process of establishment an appropriate transition style should be adopted according to different tax laws(tax categories); after the establishment enhancement of supervision is needed to guarantee the enforcement of new transitional provision.In terms of tax law status in China, transitional provision exists in circulation tax, income tax, etc. However, under the universality there still are many problems:Firstly, disqualification to lawmakers of transitional provision. Secondly, ambiguity of transitional provision applications. Thirdly, inflexible transient mode. Correspondingly, in order to improve transitional provision more attention should be paid to clear requirements of lawmakers, ascertain application conditions of transitional provisions, diversify the transient mode and so on.