Research On The Fiction Regulations Of Tax Law

Since its birth,the legal fiction has been subject to academic debate.Maine considers it to be a "decisive fiction." The legal fiction originated from the Roman period,and then there were legal fictional provisions in the legal system of each country in the historical development process of the law.After the most primitive judicial application of the fictional provisions in ancient Rome,it has spread to the legislation of various departmental laws as a technical tool through historical development.China has a large number of proposed provisions in civil law and criminal law.For the prescribing regulations,a large number of experts and scholars in the fields of civil law,criminal law and jurisprudence analyze and study it.However,in tax law,there are a few people to explore the value research on legal fiction.The tax law is intended to be an important legislative technique that plays an important role in bridging the lack of tax regulation and anti-tax avoidance.The emergence of the tax law system has its actual needs,and it also has certain functions.Among them,there is no lack of functions to expand the tax base,exempt the tax authorities from the burden of proof and anti-tax avoidance.The drafting provisions of China's tax law exist in the normative documents of the fiscal and taxation departments and the legal interpretations of tax laws.To a certain extent,it can be said that the taxation department is in charge of interpreting the tax law to create a tax entity law to expand the taxation elements.In tax law,there are also general anti-tax avoidance clauses and presumptive taxation,attention and other norms.The tax law drafting system and the general anti-tax avoidance clause overlap in the tax avoidance function.The proposed rules are also similar to the presumption of taxation and attention,but in-depth analysis found that they can be very different.These concepts are different and should be analyzed to avoid confusion.The tax law should be subject to the examination in line with the principles of taxation,quantity and tax efficiency.When the tax law system meets the needs,it also faces certain risks caused by improper imitation.The tax law's proposed rules as a kind of expansion in the scope of tax entity elements and should have corresponding restrictions,and in accordance with certain rules.The first chapter begins with analyzing the concept and origin of legal fiction,and sorts out the legal history that developed from ancient Rome to the present,from the imitation of the citizenship in ancient Rome to the jurisdiction of the English court in the eleventh century.Maine proposed a legislative development at the legal development level,then analyzes the value of the tax law,the main value of the legal system is to compensate for the lack of people's cognitive value and legal supplements,and meet the needs of the continuous development of society.Then it outlines the taxation rules,which are found in most tax types,and then summarize the characteristics of the tax law.The characteristics of the tax law are the formulat ion of the requirements of the tax objective entity.The second chapter compares the fictitious provisions of tax law with other provisions.Firstly,the function overlap of the fictitious provisions in tax law compared with the General Anti-Avoidance clauses is discussed.Then,the difference between the fictitious provisions in tax law and the presumptive norms in tax law is discussed.The fictitious provisions in tax law are substantive,the presumptive norms are procedural,and the drafting is not allowed to be refuted by taxpayers,but presumably the tax authorities have the discretion to refute.It can also prove its legitimacy.At the same time,comparing the fictitious provisions of tax law with the attentive provisions,the attentive provisions are not entity re-creation,but play a prompting role.Chapter three is mainly about the rationality and scientific of tax law drafting under the scrutiny of many principles of tax law.Tax law drafting should conform to the principles of tax law and survive the test of various principles.In other words,tax law drafting should not be arbitrary.Chapter four mainly discusses the threat of tax law drafting and what rules should be applied when drafting.The improper formulation of the tax law will damage the justice of individual cases and cause confusion in the tax law system and improperly expand the taxation power of the tax authorities.