中国税法法治 进展与前景 英文PDF电子书下载

Chapter Ⅰ Introduction 1

Ⅰ．Background 1

Ⅱ．Purpose 6

Ⅲ．Limits and Assumptions 7

Ⅳ．Data Analysis 8

Ⅴ．Outline and Synopsis 11

Chapter Ⅱ An Overview of the Chinese Tax Law System 36

Ⅰ．Introduction 36

Ⅱ．Historical Development of the PRC Tax Laws 39

2.1．Pre-1978 39

2.2．The Economic Reform Period 1978-1992 41

2.3．1994 Tax Reform 49

2.4．Post-WTO Accession 56

Ⅲ．Framework of the Chinese Tax System 63

3.1．Sources of the Chinese Tax Laws 63

3.2．Basic Factors Affecting China's Tax Law System in General 64

Ⅳ．Policy Considerations and the Reform of the Tax Law 66

4.1．A Capitalist Profit Motive？ 67

4.2．Economic Efficiency and Tax Equity 68

Ⅴ．China's Tax Law Reform and Fiscal Decentralization 73

5.1．Overview 73

5.2．Overview of Fiscal Decentralization 78

5.3．Impact of Fiscal Decentralization 85

5.4．Challenges raised by fiscal decentralization 92

5.5．Summary 96

Ⅵ．Conclusion 97

Chapter Ⅲ The Rule of Law and Legal Reform in China 99

Ⅰ．Introduction 99

Ⅱ．The Western Rule of Law Rhetoric 103

2.1．The Contested Definition—Instrumental vs.Substantive 105

2.2．Rule of Law in Positivism and Natural Law 108

2.3．"Thin vs.thick"categorization-an over-asserted dichotomy 110

2.4．The Rule of Law-Development Rhetoric 114

2.5．Summary 117

Ⅲ．The Establishment of the Socialist Rule of Law with Chinese Characteristics 118

3.1．Socialist Legal Theorems 118

3.2．Development of Socialist rule of law 120

3.3．Summary 121

Ⅳ．The Implication of Rule of Law Conception to Contemporary China 122

4.1．Legal Reform in the Past Three Decades 122

4.2．Rule of Law vs.Rule by law 124

4.3．Reviewing China's legal system 127

4.4．Summary 128

Ⅴ．Prospects and Implications for China's Socialist Rule of Law 129

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

5.2．Prospects for Chinese Legal Reform 129

Ⅵ．Summary 130

Chapter Ⅳ WTO Accession and its Implications for the Rule of Law Reform in China 132

Ⅰ．Introduction 132

Ⅱ．Overview of China's WTO Commitments 135

Ⅲ．Impact of WTO Accession on the China's Legal System 137

3.1．Market Economy 138

3.2．Dispute Settlement and China's WTO capacity building 139

3.3．Foreign Investment Law 140

3.4．Trade Law Regime 144

3.5．WTO's Normative Impacts 147

3.6．Judicial Review 150

Ⅳ．The Impact of WTO Accession on Rule of Law Development in China 151

Chapter Ⅴ WTO and China's Tax Law Reform-Tax Legislation 153

Ⅰ．Introduction 153

Ⅱ．Overview of WTO Principles Affecting the Tax Laws System 155

2.1．The non-discrimination Principle 156

2.2．Principle against Export Subsidies 157

2.3．The dispute settlement process under the WTO 159

Ⅲ．Overview of the impacts of WTO Principles on China's tax laws system 160

3.1．The binding effects of WTO agreements on the tax law system 161

3.2．Implication of the WTO agreements to China's tax laws reform in General 162

3.3．WTO's impacts on the Chinese tax law system-a normative perspective 173

3.4．Implications for the Tax Administration System 181

3.5．Summary 182

Ⅳ．Implications to the tax legislation reform-a formal perspective 184

4.1．Implications for the turnover tax system 185

4.2．Implications for Enterprise Income Tax 189

4.3．Individual income tax(IIT) 199

4.4．Case analysis-WTO Constraints on China's Tax Law Reform 208

4.5．Limitations of the WTO's Constraints 211

4.6．Summary 213

Ⅴ．Conclusion-Tax Incentive Policies under the WTO Regime 214

Chapter Ⅵ Tax Judicature System Reform-an Identity Loss 216

Ⅰ．Introduction 216

Ⅱ．Rationales for structuring the tax judicature system 218

2.1．The application of basic principles of administrative law 218

2.2．Judicial review and the rule of law 220

2.3．Development of a market economy 222

2.4．Pressure from the tax legislation reform 222

2.5．Taxpayers'rights protection awareness 223

2.6．A catch-up to international routines 224

2.7．Summary 224

Ⅲ．Takeaways from the U.S.experience 225

3.1．The evolution of the U.S.Tax Court system 225

3.2．Considerations for structuring a tax court system 229

Ⅳ．A triple whammy-prospects of Chinese tax judicature reform 233

4.1．A system full of peculiarities 233

4.2．An interesting debate-the Chinese tax court 239

4.3．A legitimate need of tax administration 248

4.4．Judicial review through the lens of tax judicature 252

4.5．The Taxpayers'interests perspective 259

4.6．Summary 260

Ⅴ．Submission of proposals for China's tax judicature reform 262

5.1．Two Prongs of tax judicature reform 262

5.2．Repudiation of the full-payment rule 263

5.3．Summary judgment for small tax cases 263

5.4．Cautious restructuring of the tax administrative reconsideration 264

5.5．Building up tax expertise 265

5.6．Subject general administrative actions to judicial review 265

5.7．Tax Court 266

5.8．Summary 267

Ⅵ．Conclusion 268

Chapter Ⅶ Tax Treatment of Nonprofit Organizations-A Comparative Study 272

Ⅰ．Introduction 272

Ⅱ．Overview and Background of Nonprofit Sector Laws in China 276

2.1．Historical Development 276

2.2．Summary of Current Laws and Regulations in China 278

2.3．Tax treatment of Chinese NGOs 288

Ⅲ．Current U.S.Federal NGO Tax Exemption System—An Institutionaland Theoretical Analysis 296

3.1．The Exemption 296

3.2．Theories of Charitable Exemption 298

3.3．Overview of Financial Incentives in the NGO Sector 304

Ⅳ．The Charitable Tax-exemption System in Practice—a Further Comparison 305

4.1．Formation and Registration 305

4.2．Recognized Exempt Purpose and Definition of Charity 308

4.3．Requirement of Operation for an Exempt Purpose 310

4.4．Prohibition of Private Inurement 312

4.5．NGO Asset Management upon Dissolution,Termination and Liquidation 314

4.6．Tax Culture 315

Ⅴ．Conclusion 316

Chapter Ⅷ Summary and Conclusion 319