| To enact the General Rules of Chinese Tax Law (hereinafter as "the GRCTL") in order to regulating basic issues of Chinese taxation and accelerating the systematism of Chinese tax laws and regulations, is not only gradually recognized by the academia, but also acquiring a high degree of attention from the national legislative organization, and as a result of that, relative study on such legislative issues is currently in full swing. Further study on design of material system being stipulated in the GRCTL is a necessary work for purpose of promoting the whole study level and providing better reference for legislation.As an important chapter in the GRCTL, the General Provisions, because of its material stipulations, will not only affect the integrity and harmony of the whole content and structure of the GRCTL, but also, as a result of the principled and leading rules stipulated in such part, affect Chinese legislation, enforcement and justice affairs concerning taxation. To fix the content scope and framework of the General Provisions and handle the material arguments relevant to the aforesaid content is difficult but important assignment. This dissertation is a study on legislative issues of General Provisions in the GRCTL, in the hope that through the study and discussion herein, generating some reasonable advice on the aforesaid issues.To make the discussion herein powerful and up to the main theme, two main analysis methods are adopted. The method of value analysis is mainly used in referring to the basic theory of legislative and tax law science, and the method of positive analysis is used mainly in the process of analysis to foreign relative legislative experience, and in discussion of the historical issues and actual problems in China which will obviously affect the system design of the General Provisions.In addition to the introductory text, this dissertation is divided into four chapters, and the discussion herein is accordingly divided into four levels as below.Firstly, referring to basic theory in science of legislation, and based on the character of the GRCTL been deemed as, the author discusses the important role and significance of General Provisions in the GRCTL.Secondly, upon the study on aforesaid important role and significance,combined with the comparison and anatomy of the foreign experienceand general rules with respect to relevant legislation, the character of theGRCTL and the actual need in China, the author discusses the definitionof content in the General Provisions on the basis of reasonability andreality. Further to that, based on the material contents therein and theirparticular and close relationship, and on science, rules and theoriesregarding legal method and legal framework, a general legislativeframework of the General Provisions would be designed and conceived.Thirdly, three main matters with argument, namely whether theprinciple of legal have been stipulated in current Chinese law, whetherthere is a single standard in the principle of fair, and whether the principleof substance chould be as a principle in tax law interpret, would becompletely issued.Finally, as to the aforesaid arguments, the author attempts to take deeply anlysis, and provide suggestions regarding such argument, with the hope that it could make an advisable reference to the proceeding of legislation. |
