Let s talk about the necessity and possibility of formulating a basic law on taxation in our country

Article 3 of the Enterprise Income Tax Law.

Resident enterprises shall pay enterprise income tax on their income within and outside China.

If a non-resident enterprise establishes an institution or place in China, it shall pay enterprise income tax on the income obtained by the establishment or place in China, as well as the income that occurs outside China but has an actual connection with the institution or place established by the non-resident enterprise.

Article 4. The corporate income tax rate is 25%.

If a non-resident enterprise obtains the income specified in paragraph 3 of Article 3 of this Law, the tax rate shall be 20.

Article 5. The total income of Zaoxiang in each tax year of the enterprise, after deducting the non-taxable income, tax-exempt income, various deductions and the losses allowed to make up for the previous year, is the taxable income.

Answer]: a, b, c

This question examines the concepts of tax law. Tax laws are enacted by the state authorities or their authorized administrative organs. In other words, China's current legislature should be the state power organ (including the National People's Congress and the local people's congress) or its authorized organs (including ***, as well as the Ministry of Finance and the State Administration of Taxation).

Implications: 1. From the perspective of world history, the rise of the legal principle of taxation in various countries is a force that continues to promote modern democracy and the rule of law. In China, in recent years, the legal principle of taxation has been valued by the top level and has become a generally recognized social consensus.

Second, the implementation of the legal principle of taxation can create a stable and reasonable tax law environment for the development of the market economy, which is conducive to promoting the process of democracy and rule of law in China from point to point, and can also help form a benign, civilized, interactive and harmonious social operation mode.

Practical significance for our country:

In the context of China's current "four comprehensive" era, the reform of the tax system and the construction of the tax law system occupy a position that affects the whole body, and the full implementation of the statutory principles of taxation has also become the trend of the times and the will of the people.

On the other hand, looking at the current situation of China's tax legislation and practice, there is still a large space for the implementation of tax legislation. At the normative level, it is generally believed that Article 56 of the current Constitution, which states that "citizens of the People's Republic of China shall have the obligation to pay taxes in accordance with the law", does not directly affirm the legal principle of taxation.

According to Article 3 of the Law on the Administration of Tax Collection, the binding effect of "the initiation and suspension of tax collection, as well as the reduction, exemption, tax refund and tax payment shall be implemented in accordance with the provisions of the law", in principle, only extends to the administration of tax collection and does not include tax legislation. As for the definition of the "basic system of taxation" in Articles 8 and 9 of the Legislation Law, which can only be law-enacted, there is no comment.

Since the tax law covers both legislation and law enforcement, under the command of the Constitution, it is necessary to combine the relevant provisions of the Legislation Law with the Law on the Administration of Tax Collection. In other words, in addition to the requirements of the Legislation Law on tax legislation (including tax authorization legislation), the Tax Collection and Administration Law should also refine the system and procedures for tax collection and restrain the taxing power of the tax authorities.

From the perspective of economic, political and social governance, the full implementation of the statutory principle of taxation is undoubtedly of great and far-reaching significance.

First, the statutory taxation can create a stable and reasonable tax law environment for the development of the market economy. At the present stage, China has basically established the initial framework of a market economy, but it has not yet established a market economy based on the rule of law. In the field of taxation, there are still 15 types of taxes that have not achieved "one tax and one law", and the low level of tax law norms has led to the lack of a relatively stable guarantee for taxpayers' property security and freedom of operation.

In view of this, the primary embodiment of the tax law to promote the development of the market economy is to enrich and improve the tax law system, design a scientific modern tax system, and provide stable expectations and behavioral guidance for market players.

Second, the taxation law is conducive to promoting the process of democracy and rule of law in our country from point to point. The collection of taxes is the process of transforming private property into public property, which is closely related to the vital interests of each taxpayer. Under the guidance of the tax law, the vast number of taxpayers indirectly or directly participate in the collection, management and use of taxes, and exercise their rights, which can greatly enhance taxpayers' awareness of the rule of law and democratic ability.

Third, tax legislation can help form a benign, civilized, interactive and harmonious social operation mode. With the significant increase in residents' wealth and the diversification of their interests, taxpayers pay more attention to the protection of their property rights and interests than ever before, and if they are not handled properly, it is easy to cause social conflicts. Relying on the implementation of the statutory principles of taxation, when formulating tax rules, we will openly listen to public opinions, absorb people's wisdom, and finally form a democratic decision-making product that gathers as much consensus as possible through full dialogue, consultation, game and adjustment, which can digest possible objections in advance and resolve potential social contradictions and risks.

In short, the full implementation of the statutory principles of taxation is an important starting point and breakthrough point for the construction of the "four comprehensives", which can more effectively regulate the right to levy taxes, enable administrative organs to "have the right but not capricious", protect the rights of taxpayers, safeguard the public interest, and then build a modern tax law governance pattern. Standing at the juncture of the revision of the Legislation Law, we still have a long way to go to gradually explore and overcome difficulties in order to truly integrate the statutory principles of taxation into the practice of tax legislation, law enforcement, justice and law-abiding.

Answer]: a, b, d

In China's current tax law system, the tax collection and management law, the enterprise income judgment tax law, the individual income tax law, the vehicle and vessel tax law, the environmental protection tax law, the tobacco tax law, the ship tonnage tax law, the cultivated land occupation tax law, the vehicle purchase tax law, and the resource tax law are promulgated in the form of law. The increase in jujube credit value tax and consumption tax are part of the Interim Regulations.

The statutory principle of taxation refers to the basic principle of tax law that the legislator decides all tax issues. The legal principle of taxation refers to the basic principle of tax law that the legislator decides all tax issues, that is, if there is no corresponding law as a premise, ** cannot be taxed, and citizens have no obligation to pay taxes. The subject of taxation must be taxed in accordance with and only in accordance with the provisions of the law; Taxpayers must pay taxes in accordance with and only in accordance with the provisions of the law, and the principle of tax law is a very important basic principle in the tax law.

Law of the People's Republic of China on the Administration of Tax Collection

Article 3. The levy, suspension of taxation, tax reduction, exemption, tax refund, and tax payment shall be carried out in accordance with the provisions of the law; Where the law authorizes ***, it shall be implemented in accordance with the provisions of the administrative regulations formulated by ***.

No organ, unit, or individual may violate the provisions of laws and administrative regulations by making decisions on tax collection, suspending, tax reduction, tax exemption, tax refund, tax compensation, or other decisions that contradict tax laws and administrative regulations. Article 4.

Units and individuals that are liable to pay taxes as stipulated by laws and administrative regulations are taxpayers.

Units and individuals that are required by laws and administrative regulations to withhold and remit, collect and remit taxes are those who are obligated to withhold.

Taxpayers and withholding agents must pay, withhold, collect and remit taxes in accordance with the provisions of laws and regulations.

Answer]: A tax law is formulated by the National People's Congress and its Standing Committee, and its status and legal status are second only to the Constitution, but higher than tax laws and regulations.

The tax law is fundamentally to protect the interests of the state, because taxation is: mandatory, fixed, and gratuitous. In fact, it is still a direct distribution of property from taxpayers, a kind of gratuitous transfer, in order to ensure the operation of the state machine that does not produce.

However, out of the need for the rule of law and the need to standardize administrative acts, it is still necessary to fix and standardize some things in the form of law. In fact, in terms of tax relations, taxpayers and the state are unequal, and theoretically taxpayers have more obligations, after all, it is the transfer of property without compensation, of course, because of this nature, it is naturally more important for the regulation of administrative acts. Therefore, taxpayers enjoy certain rights after fulfilling their obligations.

However, there is a clear order. For example:

If the tax authorities are not satisfied with the administrative acts, they can take administrative reconsideration and litigation, but the premise is that the tax must be paid first. This is known as the "procedure over substance principle".