Tax Law Forum (Volume 4)

Author: Liu Jianwen
Publisher:
Publish Date: 2004-04-01
Features: The 4th volume of "Tax and Finance Law Series" selects more than twenty high-quality papers. Among them:
"The Transformation of Research Paradigms in Tax Law——The Revolution of Chinese Tax Law" discusses the meaning and significance of research paradigms, the formation and characteristics of research paradigms in the field of tax law, and the revolutionary significance of the transformation of research paradigms in Chinese tax law. This has an important exemplary significance for promoting the in-depth study of basic theoretical research in Chinese tax law and raising the theoretical level of tax law research in China.
"State, Taxation, and Property Ownership" discusses two theories on the relationship between the state and taxation, and from the perspective of the tax state and the rule of law state, it elaborates on the confirmation and protection of (private) property rights. Based on this, the article proposes beneficial suggestions for the creation of modern Chinese tax law.
"The Programmatic Guarantee of Tax Penalties" starts with the nature of taxation, discusses the nature of taxation from the perspective of constitutionalism, and then discusses the significance of programmatic guarantees from the perspective of taxpayers and administrative tax authorities. This article mainly combines the provisions of tax penalties and programmatic guarantees in China's tax legislation, and through a comparative analysis with Hong Kong and Taiwan, points out several specific problems and proposes corresponding suggestions.
"The Countermeasures for Foreign-invested Enterprises to Use Transfer Pricing for International Tax Avoidance" analyzes the current status of China's tax laws on transfer pricing of foreign-invested enterprises and proposes several countermeasures for international tax avoidance through transfer pricing.
The 4th volume of "Tax and Finance Law Series" selects more than twenty high-quality papers. Among them:
"The Transformation of Research Paradigms in Tax Law——The Revolution of Chinese Tax Law" discusses the meaning and significance of research paradigms, the formation and characteristics of research paradigms in the field of tax law, and the revolutionary significance of the transformation of research paradigms in Chinese tax law. This has an important exemplary significance for promoting the in-depth study of basic theoretical research in Chinese tax law and raising the theoretical level of tax law research in China.
"State, Taxation, and Property Ownership" discusses two theories on the relationship between the state and taxation, and from the perspective of the tax state and the rule of law state, it elaborates on the confirmation and protection of (private) property rights. Based on this, the article proposes beneficial suggestions for the creation of modern Chinese tax law.
"The Programmatic Guarantee of Tax Penalties" starts with the nature of taxation, discusses the nature of taxation from the perspective of constitutionalism, and then discusses the significance of programmatic guarantees from the perspective of taxpayers and administrative tax authorities. This article mainly combines the provisions of tax penalties and programmatic guarantees in China's tax legislation, and through a comparative analysis with Hong Kong and Taiwan, points out several specific problems and proposes corresponding suggestions.
"The Countermeasures for Foreign-invested Enterprises to Use Transfer Pricing for International Tax Avoidance" analyzes the current status of China's tax laws on transfer pricing of foreign-invested enterprises and proposes several countermeasures for international tax avoidance through transfer pricing.