Taxation relationship described herein is a comprehensive social relationship which could be divided into four breeds in two categories. The separation of tax allocation relationship and tax paying and collection relationship,and the difference between obligation relationship and reght relationship requires objectively that taxation entity law(taxation obligation law),which is to regulate the taxation allocation relationship,and taxation procedures law,which is to standardize taxation paying and collection relationship,shall be independent from each other.
Being a kind of legal phenomenon with specific connotation,sphere and attribute,taxation procedures law is worth studying as an independent scope of law.
As the guarantor in the whole taxation law system,the modern taxation procedures law embodies democracy,ustice and efficiency and is the key to the realization of the constitutional object of taxation.
The fourth section elaborates the effects of the principle on theconstruction of the new Tax Law system, which consists of substantiveand procedural law governed by the basic Tax Law.
I stress on three requests to the objective aspects of the crime of evading taxes. The first is the illegality of the action, which includes the break of tax material law and the tax procedural law.
tax procedural law is that the administration of tax collection levies taxes on behalf of the nation according to the law, which obviously holds the characteristics of administrative law, the relationship between power and subjection.
In the legal relationship concerning taxation, there is a disproportion in the right and duty of the tax payer and tax collector. Due to this, paying importance to the duty of tax payers, while neglecting the right of them is a long-standing problem in our tax legislation. This phenomenon not only goes against the protection of legal rights of tax payer, but also goes against the realization of national revenue. Moreover, this shortfall in tax legislation is not in accord with the objective demand of social...
The right of bothtak collecter and taxpayer has foundation position in the theoretic categories of the taxation procedure law; the scientific revelation of its connotation, status, sort, content and relation between collection right and taxpayer right is the symbol of the system's form and original idea for taxation procedure law and even for taxation law, and is of great importance to promote the rule of law in tax.
Managing tax affairs according to law is an important component part of run ning a country in accordance with law and its ac-complishment depends on a scie ntific,perfect,fair and reasonable legal system of taxation.Therefore,we should establish a compound tax system,which includes substantive law as well as proced ural law and is composed mainly of floating and income tax law.