Tax Law Forum. Volume 4

Author: Liu Jianwen
Publisher:
Publish Date: 2004-04-01
Features: The 4th volume of Tax and Finance Law Series selects more than twenty high-quality papers. Among them:
"On the Transformation of Research Paradigms in Tax Law Studies – A Revolution in Chinese Tax Law" discusses the meaning and significance of research paradigms, the formation and characteristics of research paradigms in the field of tax law, and the revolutionary significance of the paradigm shift in Chinese tax law research. This holds important exemplary significance for promoting in-depth research on the fundamental theories of tax law in China and elevating the theoretical level of tax law research.
"The State, Taxation, and Property Ownership" examines two theories on the relationship between the state and taxation, and discusses the confirmation and protection of (private) property ownership from the perspectives of the rentier state and the rule of law. Based on this, the article proposes beneficial suggestions for the establishment of modern Chinese tax law.
"On the Procedural Safeguards of Tax Penalties" begins by discussing the essence of taxation, elaborating on the nature of taxation from the constitutional perspective, and then explores the significance of procedural safeguards from the perspectives of taxpayers and tax administrative authorities. This paper primarily analyzes the provisions on tax penalties and procedural safeguards in China's tax legislation, combined with a comparative analysis of Hong Kong, Macau, and Taiwan, identifies several specific issues, and proposes corresponding recommendations.
"Countermeasures Against International Tax Avoidance by Foreign-Invested Enterprises Using Transfer Pricing" analyzes the current state of China's tax laws regarding transfer pricing for foreign-invested enterprises and proposes several countermeasures against international tax avoidance through transfer pricing.
Yu Guangyuan and Cai Qiaoping's "Reform and Improvement of the Export Tax Rebate Mechanism to Promote the Sustainable Rapid Development of Export-Oriented Economy" discusses the impact of export tax rebates on export-oriented economies, the problems in China's export tax rebate system, and improvement strategies.
Zhai Jiguang's "Analysis of the Legitimacy of the Export Tax Rebate Policy" primarily analyzes China's current export tax rebate policy from the perspective of legitimacy, using normative analysis and textual analysis methods.
Guo Weizhen's "Legal Analysis of Export Tax Rebate Deficiency" primarily applies the theory of public law debts to analyze China's current export tax rebate policy.
Yin Lina's "Problems and Legal Countermeasures in the Export Tax Rebate System" focuses on discussing the problems in China's current export tax rebate system and proposes improvement recommendations.
Ding Yi's "When Taxpayer Rights Encounter State Macro-Control Rights – A Legal Interpretation of the Export Tax Rebate System" primarily discusses the relevant legal issues of export tax rebates from the perspective of balancing taxpayer rights and state macro-control rights.
Tang Jieyin's "Policy Effects and Legal Regulation of Export Tax Rebates" primarily analyzes the issue of export tax rebates from the perspective of policy effects and proposes legal regulatory countermeasures.
Yang Wenfeng's "Relevant Issues of Export Tax Rebate Rights" primarily analyzes the source and nature of export tax rebate rights.
Tong Yingqiong's "A Brief Discussion on the Central-Local Joint Burden of Export Tax Rebates" primarily analyzes a specific issue in export tax rebates, namely the central-local joint burden.
Yu Weiping's "Several Issues Regarding the Reform of China's Export Tax Rebate System" primarily discusses export tax rebate issues from the perspectives of foreign trade system reform and export tax fraud.
Li Jing's "On the Legal Nature of Export Tax Rebate Account Custody Loans – From the Perspective of the Legal Principle of Property Rights" analyzes the nature of export tax rebate account custody loans from the perspective of the legal principle of property rights.
Liu Lin's "A Cold Look at Banks Conducting Export Tax Rebate Account Custody Loan Business – Definition and Benefit Analysis of Export Tax Rebate Account Custody Loans" raises questions about the export tax rebate account custody loan business itself.
The above papers analyze the issue of export tax rebates from different perspectives in a comprehensive and systematic manner, providing important reference value for the improvement of China's export tax rebate system.