Tax Law Forum: Selected Papers of the Academic Annual Meeting of the Tax Law Research Society of the China Law Society (2004)

Author: Liu Longheng, Editor-in-Chief
Publisher:
Publish Date: 2005-04-01
Features: Tax Law, as it comprehensively engages in all aspects of social, political, and economic life, must possess a rigorous systematic structure with inherent organic connections. This requires the legislation of taxation to be systematic and emphasize completeness and coherence. The connotation of a tax law system is the overall layout in legal form and the strict norms in legal content. A complete tax law system should have the following characteristics: (1) Structural completeness and systematicity; (2) Inherent organic connectivity.