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1 The name of the controversial Tax Code for the Department of the basic tax system, laws, many scholars have offered their names made known any suggestions, but now widely seen in the name of academic writings in the 'Basic revenue' and 'tax General 'two. If as a 'Tax Law' and the name, the more popular of its semantic clarity. Easily accepted by the public, but can also show the nature of the law of the Constitution, but some scholars who deny the attitude that 'Basic Law' is a legal kinds of title, the main effect that differs from its common law, but if the name 'Tax Law' is contrary to our long-standing form of legislative practice, and has introduced tax legislation does not dovetail (iv).

I believe that because of 'Basic' the broader meaning, such as <> and <> If using the 'Tax Law' the name is easy to confusion caused by the official word. Looking at China's legal system, if there is a basic, leading normative legal documents, usually known as the 'General' terms such as <>. Therefore, for tax system basic laws can be 'Tax Regulations>> as the official name. is consistent with our legal practices. and consistent with international practice, and refining clear. Tax Code, the legislative model selection. domestic scholars widely used comparative study of the Tax Code, the legislative model. Looking at the foreign tax system can be divided into three modes, namely 'Code style', represent the country the United States, 'Tax Regulations plus a variety of single tax.' representatives of Germany, 'distributed.' Behalf of the state of China. At present, the academic community generally tend to choose the second mode of the tax system for 'Tax Regulations plus a variety of single tax' can be classified as 'developed' type, 'more developed style' and 'developmental' 3 types. academia through a comprehensive analysis of three types of pros and cons with conditions was agreed that China should select the 'more developed' type of legislative model is more appropriate. to determine the content of the Tax Code (1) the scope of the Tax Code. controversy focused on: whether to include tariffs, including the name of 'tax' all income, or substance containing a variety of government revenue for the tax, such as fees, fund other projects (2) General principles of tax law. Some scholars from the law point of view of interpretation. that the principle of the Tax Code should reflect the basic principles of tax law: Some scholars, however, are discussed from an economic perspective, that the Tax Code should follow the basic principles of taxation (3) the relationship with other law due to the current tax law General research is not mature enough, perfect, the academic community on how to define the Tax Code and other laws such as constitutional, administrative law, civil law, tax administrative relationship exists between the more controversial (4) tax **** profit protection. Tax General need to address the core issue is to protect the rights of the taxpayers, highlighting the spirit of democracy and the rule of law, but how to protect the tax **** academic interest has not yet reached a consensus, but for **** Tax Code provides that the tax benefit issues, scholars generally tend to be concrete and feasi本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。