中国税法法治 进展与前景 英文PDF|Epub|txt|kindle电子书版本网盘下载

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Chapter Ⅰ Introduction1

Ⅰ．Background1

Ⅱ．Purpose6

Ⅲ．Limits and Assumptions7

Ⅳ．Data Analysis8

Ⅴ．Outline and Synopsis11

Chapter Ⅱ An Overview of the Chinese Tax Law System36

Ⅰ．Introduction36

Ⅱ．Historical Development of the PRC Tax Laws39

2.1．Pre-197839

2.2．The Economic Reform Period 1978-199241

2.3．1994 Tax Reform49

2.4．Post-WTO Accession56

Ⅲ．Framework of the Chinese Tax System63

3.1．Sources of the Chinese Tax Laws63

3.2．Basic Factors Affecting China's Tax Law System in General64

Ⅳ．Policy Considerations and the Reform of the Tax Law66

4.1．A Capitalist Profit Motive？67

4.2．Economic Efficiency and Tax Equity68

Ⅴ．China's Tax Law Reform and Fiscal Decentralization73

5.1．Overview73

5.2．Overview of Fiscal Decentralization78

5.3．Impact of Fiscal Decentralization85

5.4．Challenges raised by fiscal decentralization92

5.5．Summary96

Ⅵ．Conclusion97

Chapter Ⅲ The Rule of Law and Legal Reform in China99

Ⅰ．Introduction99

Ⅱ．The Western Rule of Law Rhetoric103

2.1．The Contested Definition—Instrumental vs.Substantive105

2.2．Rule of Law in Positivism and Natural Law108

2.3．"Thin vs.thick"categorization-an over-asserted dichotomy110

2.4．The Rule of Law-Development Rhetoric114

2.5．Summary117

Ⅲ．The Establishment of the Socialist Rule of Law with Chinese Characteristics118

3.1．Socialist Legal Theorems118

3.2．Development of Socialist rule of law120

3.3．Summary121

Ⅳ．The Implication of Rule of Law Conception to Contemporary China122

4.1．Legal Reform in the Past Three Decades122

4.2．Rule of Law vs.Rule by law124

4.3．Reviewing China's legal system127

4.4．Summary128

Ⅴ．Prospects and Implications for China's Socialist Rule of Law129

5.1．Is There a Necessity to Locate a Rule of Law Model for China?129

5.2．Prospects for Chinese Legal Reform129

Ⅵ．Summary130

Chapter Ⅳ WTO Accession and its Implications for the Rule of Law Reform in China132

Ⅰ．Introduction132

Ⅱ．Overview of China's WTO Commitments135

Ⅲ．Impact of WTO Accession on the China's Legal System137

3.1．Market Economy138

3.2．Dispute Settlement and China's WTO capacity building139

3.3．Foreign Investment Law140

3.4．Trade Law Regime144

3.5．WTO's Normative Impacts147

3.6．Judicial Review150

Ⅳ．The Impact of WTO Accession on Rule of Law Development in China151

Chapter Ⅴ WTO and China's Tax Law Reform-Tax Legislation153

Ⅰ．Introduction153

Ⅱ．Overview of WTO Principles Affecting the Tax Laws System155

2.1．The non-discrimination Principle156

2.2．Principle against Export Subsidies157

2.3．The dispute settlement process under the WTO159

Ⅲ．Overview of the impacts of WTO Principles on China's tax laws system160

3.1．The binding effects of WTO agreements on the tax law system161

3.2．Implication of the WTO agreements to China's tax laws reform in General162

3.3．WTO's impacts on the Chinese tax law system-a normative perspective173

3.4．Implications for the Tax Administration System181

3.5．Summary182

Ⅳ．Implications to the tax legislation reform-a formal perspective184

4.1．Implications for the turnover tax system185

4.2．Implications for Enterprise Income Tax189

4.3．Individual income tax(IIT)199

4.4．Case analysis-WTO Constraints on China's Tax Law Reform208

4.5．Limitations of the WTO's Constraints211

4.6．Summary213

Ⅴ．Conclusion-Tax Incentive Policies under the WTO Regime214

Chapter Ⅵ Tax Judicature System Reform-an Identity Loss216

Ⅰ．Introduction216

Ⅱ．Rationales for structuring the tax judicature system218

2.1．The application of basic principles of administrative law218

2.2．Judicial review and the rule of law220

2.3．Development of a market economy222

2.4．Pressure from the tax legislation reform222

2.5．Taxpayers'rights protection awareness223

2.6．A catch-up to international routines224

2.7．Summary224

Ⅲ．Takeaways from the U.S.experience225

3.1．The evolution of the U.S.Tax Court system225

3.2．Considerations for structuring a tax court system229

Ⅳ．A triple whammy-prospects of Chinese tax judicature reform233

4.1．A system full of peculiarities233

4.2．An interesting debate-the Chinese tax court239

4.3．A legitimate need of tax administration248

4.4．Judicial review through the lens of tax judicature252

4.5．The Taxpayers'interests perspective259

4.6．Summary260

Ⅴ．Submission of proposals for China's tax judicature reform262

5.1．Two Prongs of tax judicature reform262

5.2．Repudiation of the full-payment rule263

5.3．Summary judgment for small tax cases263

5.4．Cautious restructuring of the tax administrative reconsideration264

5.5．Building up tax expertise265

5.6．Subject general administrative actions to judicial review265

5.7．Tax Court266

5.8．Summary267

Ⅵ．Conclusion268

Chapter Ⅶ Tax Treatment of Nonprofit Organizations-A Comparative Study272

Ⅰ．Introduction272

Ⅱ．Overview and Background of Nonprofit Sector Laws in China276

2.1．Historical Development276

2.2．Summary of Current Laws and Regulations in China278

2.3．Tax treatment of Chinese NGOs288

Ⅲ．Current U.S.Federal NGO Tax Exemption System—An Institutionaland Theoretical Analysis296

3.1．The Exemption296

3.2．Theories of Charitable Exemption298

3.3．Overview of Financial Incentives in the NGO Sector304

Ⅳ．The Charitable Tax-exemption System in Practice—a Further Comparison305

4.1．Formation and Registration305

4.2．Recognized Exempt Purpose and Definition of Charity308

4.3．Requirement of Operation for an Exempt Purpose310

4.4．Prohibition of Private Inurement312

4.5．NGO Asset Management upon Dissolution,Termination and Liquidation314

4.6．Tax Culture315

Ⅴ．Conclusion316

Chapter Ⅷ Summary and Conclusion319