Researches On Prescription System Of Tax

There are several different theories about the prescription system of tax. One of the most mainstream view says the period of tax is a negative prescription and another says it's a scheduled period. In many countries, the time of tax assessment and tax collection are separated. The time of tax collection is widely considered to be a negative prescription because its mainly for claim of tax. And for the time of tax assessment, when we look at the laws of Germany, Japan and Taiwan, we can find that most scholars claim that its also a kind of negative prescription because the assessment of the tax authority is a right of claim.In our country, the rules of tax negative prescription is mainly stipulated in article 52 and article 51 of the Tax Administration Law. These two articles are not so perfect at present, there still exist many problems when operate. The rules about it needs to be improved. To improve the prescription system of tax in our country, we should have a clear idea. For example, firstly, we should distinguish between the period of tax assessment and the period of tax collection, for each period, there should be an own rule for its start,end,break and suspension;secondly, the rules of indefinite period should be abolished. Last but not least, the rules about the period of claim for tax refund should be more complete.