As the 18th CPC National Congress concludes, it has demanded that the policy of rule by law shall be advanced comprehensively and the establishment of socialist country under such policy shall be accelerated. This move imposes new requirements on the tax bureaus to improve their ability and standard of administration and tax-levying under the rule of law. Companies, especially multinational enterprises and conglomerations, are in growing need that taxation policy should be clarified and interpreted certain. As tax payers, their consciousness to claim and protect their rights has been leveled up increasingly. The uncertainty of taxation policy, which exists in every link of taxation legislation, judicature and enforcement (application and interpretation), turns out to be more obvious. As of now, in order to meet the new situations and address the new problems concerning taxation management, the Law on the Administration of Tax Collection is drawing near to a new round of amendment. It is of great importance that ways have to be explored to gather around the wisdom from all walks of life so that the foundations of the certainty of taxation policy can be firmly established, but laws are by no means impeccable. There is still a lack of consideration on how to interpret the existing taxation regulations in a reasonable and legal manner, how to enhance the legal qualities of the ministerial taxation regulations, and how to strengthen the coordination among taxation regulations and between taxation regulations and department laws (Civil and Commercial Law, Administrative Law and Criminal Law). Besides, a deep and solid research should be undertaken on the inner logical structure of taxation regulations.
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Teng Xiangzhi: On the Certainty of Taxation Law and Its Policy Suggestions: Take the Legal Liability of the “Unhanded-over” Tax as an Example
2012-12-11 04:23
As the 18th CPC National Congress concludes, it has demanded that the policy of rule by law shall be advanced comprehensively and the establishment of socialist country under such policy shall be accelerated. This move imposes new requirements on the tax bureaus to improve their ability and standard of administration and tax-levying under the rule of law. Companies, especially multinational enterprises and conglomerations, are in growing need that taxation policy should be clarified and interpreted certain. As tax payers, their consciousness to claim and protect their rights has been leveled up increasingly. The uncertainty of taxation policy, which exists in every link of taxation legislation, judicature and enforcement (application and interpretation), turns out to be more obvious. As of now, in order to meet the new situations and address the new problems concerning taxation management, the Law on the Administration of Tax Collection is drawing near to a new round of amendment. It is of great importance that ways have to be explored to gather around the wisdom from all walks of life so that the foundations of the certainty of taxation policy can be firmly established, but laws are by no means impeccable. There is still a lack of consideration on how to interpret the existing taxation regulations in a reasonable and legal manner, how to enhance the legal qualities of the ministerial taxation regulations, and how to strengthen the coordination among taxation regulations and between taxation regulations and department laws (Civil and Commercial Law, Administrative Law and Criminal Law). Besides, a deep and solid research should be undertaken on the inner logical structure of taxation regulations.