Tax Law Forum · Volume 6

Author: Liu Jianwen
Publisher:
Publish Date: 2005-04-01
Features: Volume 6 of the "Tax and Finance Law Series" adheres to the rigorous, pragmatic, and innovative style of the series, carefully selecting 15 high-quality papers. Among them: the "Hot Issues in Tax and Finance Law" section features three papers on rural tax reform. The "Three Rural Issues" are currently the top priorities of the Party and the state. This issue's hot topic section focuses on this theme, discussing the research-worthy issues in China's rural tax reform under the framework of constitutionalism and the rule of law, controversial issues in the current agricultural tax reform that are overlooked and should be questioned, the root causes of the current "Three Rural Issues," and approaches to solving these issues and advancing rural tax reform. The article "Tax Burden Arrangements from the Perspective of Competition Law" analyzes and evaluates the current tax preference systems in China's tax law that violate the principle of fair competition, as well as other unfair tax burden arrangements. The article "Defect Analysis and Legal Construction of Departmental Budgets" conducts an in-depth critique of the defects of the current departmental budget system, pointing out that the main flaws and shortcomings lie in the ambiguity of legislation, misconceptions in concepts, outdated methods, institutional barriers, and technical constraints. It proposes that legal construction should categorize issues and adopt three different approaches—"abolish," "establish," and "amend"—to reform and improve the departmental budget system. The article "Research on Land Tax Law and System" comprehensively explains land tax from the theoretical foundation, tax system characteristics, tax system structure to legislative models, normative forms, legislative authority attribution, and tax system structure. This paper not only provides a systematic and comprehensive review of the legal system of land tax but also analyzes the shortcomings of China's current land tax law, offering some thoughts and countermeasures for constructing a scientific legal system for land tax in China. The article "Research on International Double Taxation Issues in Cross-Border Mergers and Acquisitions" provides a detailed interpretation and analysis of the multi-layered and complex international double taxation issues arising from cross-border merger and acquisition transactions. It not only identifies the causes and manifestations of international double taxation at various levels but also explains and evaluates the coordination measures in international tax law related to bilateral tax treaties for eliminating double taxation. For special potential international double taxation issues arising from mismatches in tax periods, the author also proposes countermeasures. The article "Necessity of Establishing General Anti-Avoidance Clauses" explores and analyzes legislative solutions to the issue of tax avoidance in tax law. The article "Tax Claims of Tax Authorities and Their Legal Boundaries" applies modern tax claim theory to specifically analyze and explain the types and legal boundaries of tax claims of tax authorities.