Tax Law Forum. Volume 7

Author: Liu Jianwen
Publisher:
Publishing Date: 2005-05-01
Features: Since its inception in April 2002, the Tax and Finance Law Series has published 6 volumes. It has gradually established its academic position in the legal field and has become an important academic forum for tax and finance law in China. We will live up to expectations and adhere to high academic standards, striving to make the Tax and Finance Law Series an academic platform for showcasing the latest research results in Chinese tax and finance law, a theoretical battleground for promoting the development of tax and finance rule of law in China, and a window for international exchanges for Chinese tax and finance law scholars. The editorial board of the Tax and Finance Law Series selected 16 high-quality papers from over 50 submissions from both sides of the Taiwan Strait to present to readers as the 7th volume.
The [Hot Issues in Tax and Finance Law] section is themed "Taxation Justice—A Breakthrough for Tax Rule of Law," exploring the breakthroughs needed to advance the rule of law in taxation in China. This section includes 3 papers. Zhai Jiguang's article, "Taxation Justice—A Breakthrough for Tax Rule of Law," discusses the role of taxation justice in the development of tax rule of law, as well as the existing issues in China's taxation justice, and proposes specific suggestions for establishing tax courts and promoting taxation justice. Jia Hongbin's article, "Research on the Issues of Taxation Justice Guarantee," examines the difficulties encountered in the practice of taxation justice and puts forward specific ideas for improving China's taxation justice system. Lu Futi's article, "Research on Evidence Issues in Tax Cases," focuses on the challenging issue of evidence in tax cases, discussing the types and characteristics of evidence in tax cases, several issues in current tax enforcement that affect evidence effectiveness, common mistakes and key considerations in evidence collection, and an exploration of the basic approach to evidence collection in tax cases.
The [General Tax Law] section includes 4 papers. Wang Hui's article, "The Nature and Hierarchical Analysis of Tax Law," first explores the significance of studying the nature of tax law, then discusses the national will nature, class nature, and material constraint nature of tax law. Zhao Defang and Kuai Aimin's article, "A Brief View on the Transformation of Basic Concepts in Tax Law," starts with the "plea bargaining" in criminal procedure law, discussing the emergence, exercise requirements, and advantages of administrative contracts, tax contracts in tax administrative procedures, and tax contracts in the current tax collection practice in China. Finally, it proposes the reconstruction of tax law concepts—the value balance between the principle of tax legalism and tax procedural justice. Zhao Fangchun and Xiao Zhengjun's article, "Paradoxes Contained in the Principle of Tax Legalism and an Analysis of Their Causes," begins with the basic meaning of the principle of tax legalism, discusses the paradoxes contained in it, and analyzes the causes of these paradoxes. Liu Kai's article, "The Effect of Civil Legal Acts in Tax Law," starts with the concept of civil legal acts, discusses their positioning and effect in tax law, and analyzes their role in tax law.
The [Tax Substantive Law] section includes 2 papers. Zhang Zhewei's article, "The Legal Concept of Taxable Income," starts with the relationship between modern states and taxation, reviews and comments on the theoretical concepts of income in income tax law. Qian Junwen's article, "On the Justification of Tax Incentives," analyzes tax incentives as an important public policy tool for states to achieve social justice, arguing that tax incentives highlight the fundamental value of safeguarding basic rights of citizens and aim to optimize resource allocation and improve economic efficiency.
The [Tax Procedural Law] section includes 3 papers. Huang Maorong's article, "The Economic Principle of Tax Collection and Enforcement," analyzes the concept of the economic principle of tax collection and enforcement and elaborates on its practical means and constitutional limitations. Sun Jianbo's article, "Tax Law Interpretation and Interest Balancing," starts with the basic theory of tax law interpretation, discussing the relationship between interest balancing and legal interpretation, as well as the relationship between interest balancing and tax law interpretation. It analyzes the application of interest balancing in tax law interpretation and the relationship between interest balancing and the community of tax law interpretation. Hu Junjie's article, "Research on Legal Issues Related to the Advance Pricing Agreement System," first cites two cases to raise the issue of advance pricing agreements and conducts a theoretical analysis of this issue. It then compares several hot issues in advance pricing agreements and analyzes them from a systemic perspective.
The [Protection of Taxpayer Rights] section includes Zhang Dongyun's article, "On the Right to Know of Taxpayers." The article starts with the general theory of the right to know, analyzes the theoretical basis of the right to know of taxpayers, explores the current status of this right, and discusses its legal protection.
The [International Tax Law] section includes Xu Xiufang's article, "Issues of the Subject of Taxation on Income from International Technology Transfer." The article starts with the general theory of technology sales and licensing, derives service fees for technology, analyzes the divisions in the classification of service fees, and finally proposes the taxation rights and divisions between the resident country and the source country of income.
The [Selected Master's and Doctoral Theses] section includes Zhou Gangzhi's article, "On Public Finance and China's Constitutional Path." The article first analyzes China's current fiscal difficulties from a systemic perspective and proposes the argument that implementing constitutionalism is the basic way for the Chinese government to overcome fiscal difficulties. It then discusses the improvement of public finance and China's constitutional system.
The [Research Review of Tax and Finance Law] section includes the article, "Research Review of Tax and Finance Law in China in 2004," which summarizes and reviews the main achievements of tax and finance law research in China in 2004. The full article is divided into seven parts: research review of fiscal law, research review of basic theoretical studies in tax law, research review of tax substantive law, research review of tax procedural law, research review of international tax law, research review of comparative tax law, and research review of Taiwan tax law.
The articles included in this volume only represent the views of the authors. The editorial board, adhering to the principle of "let a hundred flowers bloom and let a hundred schools of thought contend," is willing to provide a stage and a platform for more diverse voices.
The Tax and Finance Law Series has been published since April 2002 and has now released 6 volumes. It has gradually established its academic position in the legal field and has become an important academic forum for tax and finance law in China. We will live up to expectations and adhere to high academic standards, striving to make the Tax and Finance Law Series an academic platform for showcasing the latest research results in Chinese tax and finance law, a theoretical battleground for promoting the development of tax and finance rule of law in China, and a window for international exchanges for Chinese tax and finance law scholars. The editorial board of the Tax and Finance Law Series selected 16 high-quality papers from over 50 submissions from both sides of the Taiwan Strait to present to readers as the 7th volume.
The [Hot Issues in Tax and Finance Law] section is themed "Taxation Justice—A Breakthrough for Tax Rule of Law," exploring the breakthroughs needed to advance the rule of law in taxation in China. This section includes 3 papers. Zhai Jiguang's article, "Taxation Justice—A Breakthrough for Tax Rule of Law," discusses the role of taxation justice in the development of tax rule of law, as well as the existing issues in China's taxation justice, and proposes specific suggestions for establishing tax courts and promoting taxation justice. Jia Hongbin's article, "Research on the Issues of Taxation Justice Guarantee," examines the difficulties encountered in the practice of taxation justice and puts forward specific ideas for improving China's taxation justice system. Lu Futi's article, "Research on Evidence Issues in Tax Cases," focuses on the challenging issue of evidence in tax cases, discussing the types and characteristics of evidence in tax cases, several issues in current tax enforcement that affect evidence effectiveness, common mistakes and key considerations in evidence collection, and an exploration of the basic approach to evidence collection in tax cases.
The [General Tax Law] section includes 4 papers. Wang Hui's article, "The Nature and Hierarchical Analysis of Tax Law," first explores the significance of studying the nature of tax law, then discusses the national will nature, class nature, and material constraint nature of tax law. Zhao Defang and Kuai Aimin's article, "A Brief View on the Transformation of Basic Concepts in Tax Law," starts with the "plea bargaining" in criminal procedure law, discussing the emergence, exercise requirements, and advantages of administrative contracts, tax contracts in tax administrative procedures, and tax contracts in the current tax collection practice in China. Finally, it proposes the reconstruction of tax law concepts—the value balance between the principle of tax legalism and tax procedural justice. Zhao Fangchun and Xiao Zhengjun's article, "Paradoxes Contained in the Principle of Tax Legalism and an Analysis of Their Causes," begins with the basic meaning of the principle of tax legalism, discusses the paradoxes contained in it, and analyzes the causes of these paradoxes. Liu Kai's article, "The Effect of Civil Legal Acts in Tax Law," starts with the concept of civil legal acts, discusses their positioning and effect in tax law, and analyzes their role in tax law.
The [Tax Substantive Law] section includes 2 papers. Zhang Zhewei's article, "The Legal Concept of Taxable Income," starts with the relationship between modern states and taxation, reviews and comments on the theoretical concepts of income in income tax law. Qian Junwen's article, "On the Justification of Tax Incentives," analyzes tax incentives as an important public policy tool for states to achieve social justice, arguing that tax incentives highlight the fundamental value of safeguarding basic rights of citizens and aim to optimize resource allocation and improve economic efficiency.
The [Tax Procedural Law] section includes 3 papers. Huang Maorong's article, "The Economic Principle of Tax Collection and Enforcement," analyzes the concept of the economic principle of tax collection and enforcement and elaborates on its practical means and constitutional limitations. Sun Jianbo's article, "Tax Law Interpretation and Interest Balancing," starts with the basic theory of tax law interpretation, discussing the relationship between interest balancing and legal interpretation, as well as the relationship between interest balancing and tax law interpretation. It analyzes the application of interest balancing in tax law interpretation and the relationship between interest balancing and the community of tax law interpretation. Hu Junjie's article, "Research on Legal Issues Related to the Advance Pricing Agreement System," first cites two cases to raise the issue of advance pricing agreements and conducts a theoretical analysis of this issue. It then compares several hot issues in advance pricing agreements and analyzes them from a systemic perspective.
The [Protection of Taxpayer Rights] section includes Zhang Dongyun's article, "On the Right to Know of Taxpayers." The article starts with the general theory of the right to know, analyzes the theoretical basis of the right to know of taxpayers, explores the current status of this right, and discusses its legal protection.
The [International Tax Law] section includes Xu Xiufang's article, "Issues of the Subject of Taxation on Income from International Technology Transfer." The article starts with the general theory of technology sales and licensing, derives service fees for technology, analyzes the divisions in the classification of service fees, and finally proposes the taxation rights and divisions between the resident country and the source country of income.
The [Selected Master's and Doctoral Theses] section includes Zhou Gangzhi's article, "On Public Finance and China's Constitutional Path." The article first analyzes China's current fiscal difficulties from a systemic perspective and proposes the argument that implementing constitutionalism is the basic way for the Chinese government to overcome fiscal difficulties. It then discusses the improvement of public finance and China's constitutional system.
The [Research Review of Tax and Finance Law] section includes the article, "Research Review of Tax and Finance Law in China in 2004," which summarizes and reviews the main achievements of tax and finance law research in China in 2004. The full article is divided into seven parts: research review of fiscal law, research review of basic theoretical studies in tax law, research review of tax substantive law, research review of tax procedural law, research review of international tax law, research review of comparative tax law, and research review of Taiwan tax law.
The articles included in this volume only represent the views of the authors. The editorial board, adhering to the principle of "let a hundred flowers bloom and let a hundred schools of thought contend," is willing to provide a stage and a platform for more diverse voices.