POST-WTO CHINA TAX LAWS SYSTEMREFORM AND THE RULE OF LAW PROGRESS AND PROSPECTS

中国税法法治:进展与前景

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Author: Tianlong-Hu
Language: English
ISBN/ISSN: 9787511532299
Published on: 2015-06
Paperback

《中国税法法治:进展与前景》主要对我国税收法律制度及改革进行了系统介绍。在回顾中国税收法律制度的基础上,从比较法的角度对税收立法、税收司法、纳税人的权利、非营利组织的税务处理进行针对性的法律分析,并对入世后中国税法制度改革的框架提出客观建议,从而推动经济发展。



Chapter 1 Introduction
1.Background
2.Purpose
3.Limits and Assumptions
4.Data Analysis
5.Outline and Synopsis
Chapter 2 An Overview of the Chinese Tax Law System
1.Introduction
2.Historical Development of the PRC Tax Laws
2.1.Pre—1978
2.2.The Economic Reform Period 1978—1992
2.3.1994 Tax Reform
2.4.Post—WTO Accession
3.Framework of the Chinese Tax System
3.1Sources of the Chinese Tax Laws
3.2.Basic Factors Affecting China's Tax Law System in General
4.Policy Considerations and che Reform of the Tax Law
4.1.A Capitalist Profit Motive?
4.2.Economi Efficiency and Tax Equity
V.China's Tax Law Reform and Fiscal Decentalization
5.1.Overview
5.2.Overview of Fiscal Decentralization
5.3.Impart of Fiscal Decentralization
5.4.Challenges raised by fiscal decentralization
5.5.Summary
6.Conclusion
Chapter 3 The Rule of Law and Legal Reform in China
1.Introduction
2.The Western Rule of Law Rhetoric
2.1.The Contested Defirution—Instrumental vs.Substantive
2.2.Rule of Law in Positivism and Natural Law
2.3."Thin vs.thick" categorization—an over—asserted dichotomy
2.4.The Rule of Law—Development Rhetoric
2.5.Summary
3.The Establishment of the Socialist Rule of Law with Chinese Characteristics
3.1.Socialist Legal Theorems
3.2.Development of Socialist rule of law
3.3.Summary
4.The Implicatmn of Rule of Law Conception to Contemporary China
4.1.Legal Reform in the Past Three Decades
4.2.Rule d Law vs.Rule by law
4.3.Reviewing China's legal system
4.4.Summary
5.Prosperts and Implications for China's Socialisl Rule of Law
5.1.Is There a Necessity Lo Locate a Rule of Law Model for China?
5.2.Prospects for Chinese Legal Reform
6.Summary
Chapter 4 WTO Accession and its Implications for the Rule of Law Reformin China
1.Introduction
2.Overview of China's WTO Commilments
3.Impact of WTO Accession on the China's Legal System
3.1.Market Economy
3.2.Dispute Settlement and China's WTO capacitv building
3.3.Fureign Investment Law
3.4.Trade Iaw Regime
3.5.WTO's Normative Impacts
3.6.Judicial Review
4.The Impact of WTO Accession on Rule of Law Development in China
Chapter 5 WTO and China's Tax Law Reform—Tax Legislation
1.Introduction
2.Overview of WTO Principles Affecting the Tax Laws System
2.1.The non—discrimination Principle
2.2.Principle against Expore Subsidies
2.3.The dispute settlement process under the WTO
3.Overview of the impacts of WTO Principles on China's tax laws system
3.1.The binding effects of WTO agreements on the tax law system
3.2.Implication of the WTO agreements to China's tax laws reform in Ceneral
3.3.WTO's impacts on the Chinese tax law system—a normative perspective
3.4.Implications for the Tax Administration System
3.5.Summary
4.Implcations to the tax legislation reform—a formal perspective
4.1.Implications for the turnover tax system
4.2.Implications for Enterprise Income Tax
4.3.Individual income tax (IIT)
4.4.Case analysis—WTO Constraints on China's Tax Law Reform
4.5.Limitations of the WTO's Constraints
4.6.Summary
5.Conclusion—Tax Incentive Poiicies under the WTO Regime
Chapter 6 Tax Judicature System Reform—an Identity Loss
1.Introduction
2.Rationales for structuring the tax judicature system
2.1.The application of basic principles of administrative law
2.2.Judicial review and the rule of law
2.3.Development of a market economy
2.4.Pressure from the tax legislation reform
2.5.Taxpayers' rights protection awareness
2.6.A catch—up to international routines
2.7.Summary
3.Takeaways from the U.S.experience
3.1.The evolution of the U.S.Tax Court system
3.2.Considerations for structuring a tax court system
4.A triple wharnmy—prospects of Chinese tax judicature reform
4.1.A system full of peculiarities
4.2.An interesting debale—the Chinese tax court
4.3.A legitimate need of tax administration
4.4.Judicial review through the lens of tax judicature
4.5.The Taxpayers' interests perspectiv
4.6.Summary
5.Submission of proposals for China's tax judicature reform
5.1.Two Prongs of tax judicature reform
5.2.Repudiation of the full—payment rule
5.3.Summary judgment for small tax cases
5.4.Cautious restructuring of the tax administrative reconsideration
5.5.Building up tax expertise
5.6.Subject general administrative actions to judicial review
5.7.Tax Court
5.8.Summary
6.Conclusion
……
Chapter 7 Tax Treatment of Nonprofit Organizations—A Comparative
Chapter 8 Summary and Conclusion



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