Yang Zhiqing s version of a tax law case study

Tax law is part of the economic legal system.

The object of adjustment of economic law refers to the economic relations with social and public nature that are intervened, managed and regulated by economic law, which can be summarized as follows:

a.The state regulates the economic relations that occur in the course of economic organization. The purpose of the law regulating organizations is to prevent the emergence of monopoly organizations and to ensure the smooth development of the market economy organizationally.

Laws in this area include the Company Law, the Law on Foreign-Invested Enterprises, the Law on Partnership Enterprises, and the Law on Individual Investment.

b.The state intervenes in economic relations that occur in the course of the operation of the market economy. The state's intervention in the operation of the market economy is an important way to adjust the economic law, and the laws in this regard include the first law, the negotiable instrument law, the bankruptcy law, the financial law, the insurance law, the real estate law, the environmental law, the natural resources law, etc.

c.The state manages and regulates the economic relations that occur in the process of economic order. Japanese scholar Akinobu Tanmune believes: :

Economic law is the law of the state regulating market domination, and the core of modern economic law is the monopoly prohibition law. The laws in this area include the Anti-Monopoly Law, the Anti-Unfair Competition Law, the Law on the Protection of Consumer Rights and Interests, and the Product Quality Law.

d.The economic relations that occur in the state in the course of economic regulation. The characteristic of this kind of economic relations is that the state exercises macroeconomic regulation and control over the operation of the market economy, so that the operation of various economic departments is coordinated and the entire country's economy runs smoothly.

The laws in this area include the Finance Law, the Tax Law, the Planning Law, the Industrial Policy Law, the ** Law, the Accounting Law and the Audit Law.

Tax law is an important departmental law in the national legal system, which is public law and criminal law in nature, administrative law and criminal law, but still has the attributes of private law.

The tax law, like the banking law and the ** law, belongs to the same category of economic law.

Tax law belongs to the system of economic law.

Hello divided. Copy tax laws. Tax Administrative Regulations. Generally speaking, tax regulations are legislated by the National People's Congress, legislation by laws and regulations, and legislation by the State Administration of Taxation.

Looking at the issuing unit and document number, the law can only be enacted by the National People's Congress, issued by the chairman's decree, the regulations are enacted, issued by the prime minister's decree, and the regulations are formulated by ministerial-level units and issued in the form of ministerial decrees.

According to the level of tax law and law, it is divided into tax laws, tax administrative regulations, tax rules and tax normative documents.

The legal relationship formed by the tax law in the process of adjusting the tax collection behavior has different characteristics from other legal relationships:

The object of adjustment of the tax law is the economic relations in the distribution of social products, and the main purpose is to obtain fiscal revenue, so the tax law belongs to the category of fiscal law or economic law.

The content of the tax legal relationship with unilateral rights and obligations. That is, the legal status of the state and the specific taxpayer, which is the subject of the tax legal relationship, is not equal. The state has the power to unilaterally decide to create, change or terminate the relationship between tax collection and collection; Specific taxpayers are only obliged to pay taxes to the state in accordance with the law.

Tax law is a combination of substantive and procedural law. That is to say, in addition to the actual content of the rights and obligations of the subject of the legal relationship, the tax law also stipulates the procedures for the realization of the rights of the subject and the process of performing the obligations.

From the perspective of legal nature, the tax law is an obligatory regulation, which mainly stipulates the obligations of taxpayers.

Tax law is comprehensive, it is a system composed of a series of individual tax laws and regulations and administrative rules and regulations, which involves the basic principles of taxation, the rights and obligations of both parties, tax administration rules, legal liabilities, legal norms for resolving tax disputes, etc. Reference.

1.From the perspective of the legislative process, tax law is a statutory law, not a customary law.

The fundamental reason for the tax law is that the state's taxing power overrides the ownership of the means of production and is a redistribution of taxpayers' income.

2.From the perspective of legal nature, tax law is an obligatory regulation.

The tax law directly stipulates certain obligations of people, which are mandatory, so they do not belong to the enabling law3In terms of content, the tax law is comprehensive.

That is, the tax law is not a single law, but a comprehensive legal system composed of substantive law, procedural law, dispute law, etc.

This characteristic is determined by the gratuitous and mandatory nature of taxation.

The tax law is comprehensive. It is a system composed of a series of individual tax laws, regulations and administrative rules and regulations, which involve the basic principles of taxation, the rights and obligations of both parties to taxation, tax administration rules, legal liabilities, and legal norms for resolving tax disputes.

This characteristic is determined by the complexity of the tax distribution relationship and the tax legal relationship adjusted by the tax system.

There are four laws, namely the Individual Income Tax Law, the Enterprise Tax Law, the Vehicle and Vessel Tax Law, and the Tax Collection and Management Law. All others are implemented by means of interim regulations.

The Individual Income Tax Law of the People's Republic of China (hereinafter referred to as the "Individual Income Tax Law"), the Enterprise Income Tax Law of the People's Republic of China (hereinafter referred to as the "Enterprise Income Tax Law"), the Vehicle and Vessel Tax Law of the People's Republic of China (hereinafter referred to as the "Vehicle and Vessel Tax Law") The tax procedure laws are:

Law of the People's Republic of China on the Administration of Tax Collection (hereinafter referred to as the "Tax Collection and Administration Law").

The legal relationship of taxation is embodied in the relationship between the distribution of interests between the state taxation and the taxpayers. Generally speaking, the tax legal relationship, like other legal relations, is composed of three aspects: subject, object and content.

The subject refers to the parties who enjoy rights and assume obligations in the tax legal relationship. In China's tax legal relationship, the subject is the national tax authorities that perform tax collection duties on behalf of the state, including the state tax authorities at all levels, customs and financial authorities; The other party is the person who fulfills the tax liability, including legal persons, natural persons and other organizations. For the determination of this subject, China adopts the principle of territoriality and subordination, that is, foreign enterprises, organizations, foreigners, stateless persons, etc. in China who have income within China are the subject of China's tax legal relationship.

The object refers to the object to which the rights and obligations of the subject are directed, that is, the object of taxation.

For example, the object of the legal relationship of income tax is production and operation income and other income; The object of the legal relationship of turnover tax is the income from the sale of goods or services.

The content refers to the rights enjoyed and the obligations that the subject should bear, which is the most substantial thing in the legal relationship of taxation, that is, the soul of taxation. It specifies what the subject can and cannot do, and how it should be punished if it violates the provisions of the tax law.

The tax law is a special law, which is dedicated to regulating the legal relationship in the field of taxation, so there may be inconsistencies with other substantive laws in some norms, in this case, how to determine the rights and wrongs of the tax law and the law of the relevant departments, should be measured according to the principle of the legislation law, and the final consideration cannot conflict with the parent law, that is, the Constitution, otherwise it is an unconstitutional act, if it is not contrary to the spirit of the Constitution, then in accordance with the principle that the special law is superior to the common law, the provisions of the tax law shall be applied in the field of taxation first, if it is a regulation in the field of taxation, Administrative regulations also conflict with other laws and tax laws, and should not be applied in accordance with the principle that the superior law prevails over the lower law.

The special law prevails over the common law and the new law prevails over the old law.

Tax law and law are not parallel concepts, and the tax law system includes both constitutions and legal norms, as well as rules and regulations and other normative documents.

Different classifications can be made according to the legislative purpose, taxation object, division of rights and interests, scope of application, and functional role of each tax law. Generally, according to the different functions and roles of the tax law, the tax law is divided into two categories: the tax entity law and the tax procedure law.

Tax Entity Law.

The tax entity law mainly refers to the legislation for determining the types of taxes, specifying the objects, scopes, tax items, tax rates, and tax places of each type of tax. Including value-added tax, consumption tax, business tax, enterprise income tax, individual income tax, resource tax, real estate tax, urban land use tax, stamp duty, vehicle and vessel tax, land value-added tax, urban maintenance and construction tax, vehicle purchase tax, deed tax and cultivated land occupation tax, etc., such as the "Provisional Regulations of the People's Republic of China on Value-Added Tax", "Interim Regulations of the People's Republic of China on Business Tax", "Enterprise Income Tax Law of the People's Republic of China", "Individual Income Tax Law of the People's Republic of China" are all tax entity laws.

Tax Procedure Law.

The Tax Procedure Law refers to the laws on tax administration, mainly including the Tax Administration Law, the Invoice Management Law, the Tax Authorities Law, the Tax Authorities Organization Law, and the Tax Dispute Settlement Law. For example, the Law of the People's Republic of China on the Administration of Tax Collection.

Jurisprudence of taxation.