Tax Law Forum (Volume 5)

Author: Liu Jianwen, Editor-in-Chief
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 revolve around the theme of "Prospects for the Development of Tax and Finance Law in China in the Next Twenty Years." Many scholars discuss 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 Environmental Taxation System describes and summarizes the current state and characteristics of China's environmental resource fee and tax system, which include a fee-based and tax-supplementary approach, a large number of tax incentives, and a limited number of environmental tax categories. It analyzes the reasons for this situation from the perspectives of environmental value concepts and tax concepts.
The Conflict Between Tax Priority and Security Interests combines theory with practice to analyze each keyword of Article 45 of the Tax Collection and Management Law.
The Survey Report on the Grassroots Taxation Enforcement in Hubei Provincial State Taxation System focuses on the main efforts to strengthen taxation enforcement since the establishment of grassroots tax institutions in Hubei's state tax system in 1994. Based on a comprehensive analysis of the data from the 100 bureau survey in Hubei's state tax system in 2002 and the author's field investigations, it attempts to objectively evaluate and conduct in-depth research on the current state of grassroots taxation enforcement in the provincial state tax system, and proposes preliminary ideas, countermeasures, and suggestions for advancing the rule of law in taxation in Hubei Province.
The Discussion on the Business Scope of Independent Audit Institutions addresses the credit crisis in the United States, analyzes its causes, and discusses the flaws of the U.S. audit system. Based on this, it redefines the business scope of independent audit institutions and proposes corresponding countermeasures and suggestions on how to define their business scope.