Tax Law Forum, Volume 5

Author: Liu Jianwen
Publisher:
Publish Date: 2004-07-01
Features: The 5th volume of Tax and Finance Law Series selects 29 high-quality papers, including:
Hot Issues in Tax and Finance Law focus on the theme of Prospects for the Development of Tax and Finance Law in China in the Next Twenty Years. Many scholars discussed the future trends of tax and finance law in terms of fundamental concepts, values, and institutions from different perspectives.
The Constitutional Dimension of Tax Law re-examines tax law from a constitutional perspective. The article first provides a general analysis of the relationship between modern state taxation and the constitution, then elaborates on the theoretical foundation of constitutional analysis of tax law, and finally discusses the historical interaction between constitutionalism and tax law.
Discussion on the Legal and Institutional Reform of National and Environmental Taxation in China describes and summarizes the current state and characteristics of China's environmental resource fee and tax system, including the fee-based and tax-supplementary approach, extensive tax incentives, and the limited number of environmental tax categories. It analyzes the causes of this situation from the perspectives of environmental value concepts and tax concepts.
The Conflict Between Tax Priority and Security Interests combines theory with practice, analyzing each keyword of Article 45 of the Tax Collection and Administration Law in detail.
Research Report on the Grassroots Taxation Enforcement in Hubei Provincial State Taxation System focuses on the main efforts to strengthen taxation enforcement in the grassroots level of Hubei Provincial State Taxation System since the establishment of its basic institutions in 1994. Based on a comprehensive analysis of the data from the 100 bureau survey in Hubei Provincial State Taxation System in 2002 and the author's field research, the report attempts to objectively evaluate and conduct in-depth analysis and research on the current state of grassroots taxation enforcement in the provincial state taxation system, and proposes preliminary ideas, countermeasures, and suggestions for advancing the rule of law in taxation in Hubei Province.
Discussion on the Business Scope of Independent Audit Institutions addresses the credit crisis in the United States, analyzing its causes. Starting from this point, it discusses the defects of the U.S. audit system and redefines the business scope of independent audit institutions, finally proposing corresponding countermeasures and suggestions on how to define the business scope of independent audit institutions.