Tax General Clauses Act Tax To Determine The Code Of Legislative Research

The General Rules on Taxation(hereinafter as "the GRT") is a general law which regulates basic issues of Chinese taxation.It has great significance in accelerating and coding the system of Chinese tax laws and regulations.To enact the GRT is on the agenda of the national legislative organization,and as a result of that,relative study on such legislative issues is currently in full swing.This dissertation studies from the evolvement of the theories of the tax legal relation and the Confirmation of Tax,expatiating on the role and effect of the Confirmation of Tax as a character of the GRT,and on the foundation of related theories and practice,doing research on significant and difficult issues in legislating the chapter of the Confirmation of Tax. To make the discussion herein powerful and up to the main theme,two main analysis methods are adopted.On one hand,the method of value analysis is mainly used in referring to the basic theory of legislative and tax law science which related to the Confirmation of Tax.On the other hand,the comparing analysis is used mainly in the process of analysis to foreign relative legislative experience,and in discussion of the historical issues,actual problems and legislative options in China,in the hope that through the study and discussion herein,generating some reasonable advice and suggestion on the relative legislation.For details:The first chapter is mainly about the important role and significance of the Confirmation of Tax in the GRT.Referring to the evolvement of the theories of the tax legal relation and the Confirmation of Tax,the author discusses the important role and significance of the Confirmation of Tax in the GRT.The second chapter is mainly about the definition of contents and the framework of the Confirmation of Tax.On the foundation of the first chapter,the author analyses and refers to the legislative experiences and general disciplinarians of other related countries,and the definition of contents and a general legislative framework of the Confirmation of Tax in the GRT would be designed and conceived.The third chapter is mainly about the modes and confirmation prescription.It contains two modes of confirmation self-assessment and ratify of tax,and confirmation prescription.Self-assessment is the main mode of confirmation in modem countries and the ratify is how the tax department confirm the tax,these two modes compose principal part of the Confirmation of Tax.The confirmation prescription is the period,in which the tax department exerts its power of confirmation,exceeding certain period causes the legal effect of the termination of tax debt.The forth chapter is mainly about the administration of tax.It contains basic administration of tax and tax inspection.Basic administration of tax sets up the administrative relationship between the taxpayers and tax department,which is the precondition of the confirmation procedure.Tax inspection is how tax department collect and seize the reality and precedence about tax,which is used to check and verify the tax filing,or ratify the tax.The confirmation of tax is an unique and important part of the GRT, which content includes the modes of confirmation,confirmation prescription and administration of tax.It provides taxpayers and tax department with legal procedure in tax confirmation,which plays an important role in guarantee tax returns of country and safeguarding the rights of taxpayers.