Tax Law Forum (Volume 6)

Author: Liu Jianwen
Publisher:
Publish Date: 2005-04-01
Features: The 6th volume of "Tax and Finance Law Colloquium" adheres to the rigorous, pragmatic, and innovative style of the colloquium, carefully selecting 15 high-quality papers. Among them: the "Hot Topics in Tax and Finance Law" section features three papers on rural tax reform. The "" issue is the top priority of the Party and the state's work at present. This issue's hot topic section focuses on this theme, discussing the research-worthy issues in China's rural tax reform under the perspective of constitutionalism and the rule of law, controversial issues that are neglected or should be questioned in the current agricultural tax reform, the root causes of the current "" problem, and the ways to solve the "" problem and promote rural tax reform. The article "Tax Burden Arrangement in the Perspective of Competition Law" analyzes and evaluates the tax preference systems in China's current tax law that violate the principle of fair competition and other unfair tax burden arrangements from the perspective of competition law. The article "Deficiency Analysis and Legal Construction of Departmental Budgets" conducts an in-depth analysis of the defects of the current departmental budget system, pointing out that the main defects and shortcomings of China's current departmental budget system lie in the ambiguity of legislation, misconceptions in concepts, backwardness in methods, obstacles in systems, and constraints in technology. It proposes that legal construction should categorize and adopt three different approaches—"abolish," "establish," and "amend"—to reform and improve the departmental budget system. The article "Research on Land Tax Law System" comprehensively explains land tax from the theoretical foundation, tax system characteristics, tax system system to legislative models, normative forms, legislative authority attribution, and tax system structure. This article 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 the construction of a scientific legal system of land tax in China. The article "Research on International Double Taxation in Cross-Border Mergers and Acquisitions" provides a detailed interpretation and analysis of the multi-level 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 bilateral tax treaties under international tax law related to eliminating double taxation. For special potential international double taxation issues arising from mismatched tax periods, the author also proposes countermeasures and suggestions. The article "Necessity of Establishing General Anti-Avoidance Clauses" explores and analyzes legislative solutions for anti-tax avoidance issues 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. The 6th volume of "Tax and Finance Law Colloquium" adheres to the rigorous, pragmatic, and innovative style of the colloquium, carefully selecting 15 high-quality papers, among which: the "Hot Topics in Tax and Finance Law" section features three papers on rural tax reform. The "" issue is the top priority of the Party and the state's work at present. This issue's hot topic section focuses on this theme, discussing the research-worthy issues in China's rural tax reform under the perspective of constitutionalism and the rule of law, controversial issues that are neglected or should be questioned in the current agricultural tax reform, the root causes of the current "" problem, and the ways to solve the "" problem and promote rural tax reform. The article "Tax Burden Arrangement in the Perspective of Competition Law" analyzes and evaluates the tax preference systems in China's current tax law that violate the principle of fair competition and other unfair tax burden arrangements from the perspective of competition law. The article "Deficiency Analysis and Legal Construction of Departmental Budgets" conducts an in-depth analysis of the defects of the current departmental budget system, pointing out that the main defects and shortcomings of China's current departmental budget system lie in the ambiguity of legislation, misconceptions in concepts, backwardness in methods, obstacles in systems, and constraints in technology. It proposes that legal construction should categorize and adopt three different approaches—"abolish," "establish," and "amend"—to reform and improve the departmental budget system. The article "Research on Land Tax Law System" comprehensively explains land tax from the theoretical foundation, tax system characteristics, tax system system to legislative models, normative forms, legislative authority attribution, and tax system structure. This article 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 the construction of a scientific legal system of land tax in China. The article "Research on International Double Taxation in Cross-Border Mergers and Acquisitions" provides a detailed interpretation and analysis of the multi-level 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 bilateral tax treaties under international tax law related to eliminating double taxation. For special potential international double taxation issues arising from mismatched tax periods, the author also proposes countermeasures and suggestions. The article "Necessity of Establishing General Anti-Avoidance Clauses" explores and analyzes legislative solutions for anti-tax avoidance issues 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.