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中国的税收立法审查的法理透视分析-Analysis of the Jurisprudence Perspective Analysis of China's tax legislation Review [5]

论文作者:英语论文论文属性:作业 Assignment登出时间:2014-04-23编辑:cari点击率:12737

论文字数:3220论文编号:org201404221758243854语种:英语 English地区:英国价格:免费论文

关键词:tax legislationtax legal doctrinethe Tax Codetax legislation税收立法

摘要:如果没有税收立法。税收执法将失去正义的基础,并失去标准:税收法律关系将不复存在,纳税人的权利和义务将成为空的,因为该国获得税收收入,调节收入分配,宏观调控失去了强大,稳定的保障。

ble to provide the right, rather than simply abstract requirements (5) tax on the right. the general point of view, legislative debate focused on whether the tax included in the Tax Code of the legislative power is divided legal text, if included in the central and local legislative power between how should the tax division of these two issues from the current development trend, more scholars, practitioners tend to divide out the tax legislative into the Tax Code of legal text, and between central and local tax revenue for the division of legislative issues, agreed that the tax should be given to local independent legislative power, but need to be standardized. Tax Code and legislative framework of steps the legislative framework of the Tax Code results of their research is 'a master', not only contains information about positioning, effectiveness, value and other abstract ideas of legislation, the legislative model Tax Code also includes the selection and the content covered and the logic of the order, etc. First, by the State Tax developed by the Organization Administration <> (draft) to discuss the sixth draft (1997), and second, commissioned by the NPC Financial And Economic Committee of Peking University Professor Liu Jianwen led the drafting of <> Comparison of the two legislative framework to reflect the Tax Code in some studies with different convergence: common is that the positioning of the Tax Code: The difference is that the former focused on the maintenance tax effective exercise of power, **** The latter focuses on the tax relief benefit, protection with further research, the latter program also includes a number of new research results, such as international coordination and cooperation on tax issues discussed.


For the Tax Code of the legislative steps that scholars should be implemented step by step. Before all the legislation, then the time is ripe in the basic contents of the Tax Code in the constitution, that is, after the first constitutional legislation.


(C) the tax legislation of the current substantive law. China has initially established a turnover tax, income tax as the main body of the general framework of substantive law. As the market economy continues to improve, the current tax system gradually show its limitations. Our substantive law, only <> and <> NPC and the Standing Committee have enacted laws that only 30% of China's tax revenue is based on the law to charge, and take our more than 40% of total tax revenue of VAT and other taxes are based on <> tax from the perspective of tax revenue accounted for, taking into account legal and departmental rules and regulations of the legal effect, can be said that our country has not developed a 'tax according to law,' the framework of so much legislation for VAT scholars concern.


Academic value-added tax legislation for the urgency and necessity of a more consistent view of the current VAT legislation of our discussion focused on two perspectives: one from the legal perspective of the VAT legislation should follow the legal concepts and legal value, and on this concept and 论文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。

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