| The tax law in China is insufficient in quantity and inefficient in operation. This thesis aims at finding the defects in tax system and suggesting some solutions by observing the historical background of tax law and studying the conflicting ideas in forming certain systems. The thesis consists of three parts:The first chapter discusses the conflict between power expansion and right assurance and how to choose a proper tax law system. As tax is playing amore and more important roles in national finance, tax administration is attempting to get more rights by laws made by the supreme right department. There are three reasons for expanding its rights: first, meet the needs of national finance; secondly, adjust to the reform; finally, adjust to the development of economy and society.Right-centrism is accepted by more and more people and has even been the mainstream in the theoretical field. Thus, in 2000 during the revision of tax collecting law, the tax department urged to enlarge their rights while the legislators concentrated on improving the condition of right assurance, which made the revised protocol a failure. The characteristics of right assurance ideas from the law are: respect the professional standards of tax administration; pay attention to the degree of right protection; object to the departmental benefits of right.In order to meet the needs of legislature, tax department hurried to add items for debtors' rights to the protocol. But the revised law is redundant and loose, lacking clear ideas for right assurance and the regulation of power. First, it confines the protected objects to taxpayers and debtors and ignores the right protection for other administrators. Secondly, which styles and contents of rights need protecting is not clear. While mortal rights, which are protected unnecessarily, rise to law right, rights which need authenticating have been left out. Thirdly, some rights have been affirmed but not protected. Fourthly, the procedure of enforcing the power is too simple so that the power may be out of control or fail to perform. Finally, the power division between tax departments is too conservative.The key to harmonize the two conflicting concepts is to form the idea that the power of government must be strong and complete as the rights for the people must be assured firmly. Confirm the direction and principles which law needs to protect according to specific forms of right and make clear the protected rights according to the power. The second chapter studies the conflict between the ideas of tax-collecting credit and tax-collecting power and the choosing problem of tax law system. Is tax the right or the power of our nation? Or is the relationship between tax and law the one between debtors and debtees or the one of power? This is the key argument between the two ideas.In China, the ideas of tax credit are rising in recent years. The main ideas are: tax is a debt of equal law; the relationship is one between debtors and debtees; the parties in the relationship are equal. It uses theories on civil law to explain tax systems. The error lies in the facts: first, it bases on the social contract theory and the natural theory, which are transcendental and idealistic. Secondly, it uses the western theories of public needs as the foundation of our national tax, which ignores the class of national tax. Thirdly, it mixes the concepts of power and right. Tax power theory is the traditional one, which takes tax as the power of the nation. The government needs to regulate the tax affairs and collecting tax actively no matter organizing financial incomes or broadly controlling the economy. During the procedure of government collecting tax and regulating, the taxpayers must obey the administration first, which shows the absolute power of the government.Right-centralism may be the guide for the choosing between the two ideas and the improvement of the theories of tax law, caring both right assurance and power setting. First, the power of tax collecting needs to start from right... |
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