| Regarding to the issues of establishing our nation's taxation basic law, scholars analyze the necessity and system model in the theory field, but don't agree about other issues, such as the system of construction contents, ect, which mainly lies in the disagree about some basic theoretic issues, such as the legal relations of taxation, the basic principles of taxation basic law, and so on, so it's necessary for us to continue analyzing these theoretic issues. Basic to scholar's discussions, my dissertation try to analyze some theoretic and legislative issues about taxation basic law, and hope to contribute to the establishing of taxation basic law.The dissertation is made up of four parts. The three previous parts analyze theoretic issues about taxation basic law, According to the theoretic analysis of the three previous parts, the last part mainly analyze legislative issues about taxation basic law.The first part is the definition and analysis of taxation basic law. To analyze the relationship between law, the science of taxation law, taxation law and taxation basic law, and to analyze the specific intensions of taxation basic law. According to these analysis, we can give the taxation basic law a clear position during the system of taxation law: Taxation basic law is the total laws to regulate the relations of taxation, legislated by the highest organ of state power, which is the constitutional laws during the taxation system, and whose position and strength is the highest, to control, restrain, refer and coordinate other taxation laws.The second part analyze the adjust object of the taxation basic law--the legalrelations of taxation, including its definition the main factors and nature. The dissertation emphasize: the legal relations of taxation is defined by taxation laws, developed during taxpayer nation and collection power, during which is the rights and duties "of them; it is made up of four legal relations of taxation between the three main parts; therefore, the core content of taxation basic law is the design about rights and duties of tax collection and payment, and those should be regulated as parts oflaws during the taxation basic law.The third part analyze the basic principles of taxation basic law, which is the inner spirit of taxation basic law and play an important role in its legislation and implement. In the dissertation I mainly analyze its definition, role and contents, the basic principles of taxation basic law include taxation laws principle, taxation fair principle and taxation efficiency principle. The dissertation emphasize that the basic principles not only is the spirit of legislation, but also should be regulated as parts of laws during the taxation basic law.The fourth part analyze legislative issues about establishing our nation's taxation basic law. According to the theoretic analysis of the three previous parts, we can review the legislative issues, in order to bring theories into practice. The legislative issues mainly include objective model, scale choice, content, the coordination with other laws, the time and conditions of legislation. In the dissertation I emphasize that we should chose the model of right and efficiency and the middle scale just as Japan's and korea's; the basic contents is the rights and duties of taxpayer and collection power; regarding to the time of establishing the taxation basic law, I believe we should begin to establish it in no time at current. |
