The Elemental Fusion Of Tax Law And Civil Law

The civilizing of tax law means to make the spirit of civil law infiltrate tax law,causes our country tax law to meet the market demand and promotes consummation of our country tax law theory.The reform of the civilizing of tax law is a systematical engineering,it involves not only the transformation of the tax law idea and the whole pondered in theory level, but also the design in the system level.The reform of the civilizing of tax law in our country includes:the civilizing of the basis of assessment theory,the civilizing of legal relationship of civil law,the civilizing of the standard of civil law and the civilizing of the concept of tax law.Say up from a certain meaning,the history of a country is a set of vicissitude history about finance and taxation legal system.Finance and taxation legal system's change and innovation,either forces under some kind of pressure,either origins from the power.That reconstructing the benefit structure can bring the profound influence and the complex question and cause the fancy,guess and thinking to some domain,such as economy,society and politics,etc.The reform of finance and tax legal system is very great and multitudinous.We must subdivide the problem to have more comprehensive thinking.In the reform of finance and tax legal system,people often pay more attention to the reform of tax legal.The "reform" whether in China or in the foreign country and whether in ancient times or modern combines with the reform of tax legal in direct or indirect way.In the meantime,it also can have the important influence to the civil law order and make the problem of confliction and coordination between the reform of tax legal and the civil law order to become a important problem.This article discusses the theory meaning and practice meaning of this selected topic from the fusion meaning of tax law and civil law;The second part take the overseas financial tax revenue theory related theory as the warning,makes sure the theory basis in the course of the fusion of tax law and civil law;Third part indicates present situation of civilizing of tax law about foreign country;The fourth part is main point in this article. It analysis current rules and theory of our country's tax law and discusses the perfect way of it from the aspects of the civilizing of legal relationship of civil law,the civilizing of the standard of civil law and the civilizing of the concept of tax law,the civilizing of theory basis of assessment theory based on the civil law,the tax revenue legal relationship civil law,the tax law concept civil law,the tax law system standard civil law aspect obtains,through to our country tax law present system standard and the theory analysis,discusses our country tax law theory the perfect way.