8 税法基础理论 CONTENTS Chapter 4 Taxpayers'Rights and Their Realization 77 1.Theoretical Basis of Taxpayers Rights 77 2.Taxpayers'Basic Rights,Sovereignty of the People,Citizenship 80 3.Structure of Taxpayers'Rights 88 4.Realizing Mechanism of Taxpayers'Rights 95 Chapter 5 Doctrine of Tax Legal Prescription 100 1.Introduction of Tax Legal Prescription 100 2.Tax Legal Prescription and China's Practice 106 3.Tax Legal Prescription and Source of Tax Law 112 4.Functions of Tax Legal Prescription 115 5.Application Scope of Tax Legal Prescription 123 Chapter 6 Restriction of Taxation on Capability 128 1.Taxation on Capability and its'Impact on Law 128 2.Restriction of Taxation on Capability in Law 132 3.Taxation on Capability:Economic Theory or Legal Principle? 135 4.Function Coupling between Taxation on Capability and Law Principle 138
犆犗犖犜犈犖犜犛 Ｃｈａｐｔｅｒ４ Ｔａｘｐａｙｅｒｓ’ＲｉｇｈｔｓａｎｄＴｈｅｉｒ Ｒｅａｌｉｚａｔｉｏｎ ７７ １．ＴｈｅｏｒｅｔｉｃａｌＢａｓｉｓｏｆＴａｘｐａｙｅｒｓ’Ｒｉｇｈｔｓ ７７ ２．Ｔａｘｐａｙｅｒｓ’ＢａｓｉｃＲｉｇｈｔｓ，Ｓｏｖｅｒｅｉｇｎｔｙ ｏｆｔｈｅＰｅｏｐｌｅ，Ｃｉｔｉｚｅｎｓｈｉｐ ８０ ３．ＳｔｒｕｃｔｕｒｅｏｆＴａｘｐａｙｅｒｓ’Ｒｉｇｈｔｓ ８８ ４．ＲｅａｌｉｚｉｎｇＭｅｃｈａｎｉｓｍｏｆＴａｘｐａｙｅｒｓ’Ｒｉｇｈｔｓ ９５ Ｃｈａｐｔｅｒ５ ＤｏｃｔｒｉｎｅｏｆＴａｘＬｅｇａｌＰｒｅｓｃｒｉｐｔｉｏｎ １００ １．ＩｎｔｒｏｄｕｃｔｉｏｎｏｆＴａｘＬｅｇａｌＰｒｅｓｃｒｉｐｔｉｏｎ １００ ２．ＴａｘＬｅｇａｌＰｒｅｓｃｒｉｐｔｉｏｎａｎｄＣｈｉｎａ’ｓ Ｐｒａｃｔｉｃｅ １０６ ３．ＴａｘＬｅｇａｌＰｒｅｓｃｒｉｐｔｉｏｎａｎｄＳｏｕｒｃｅｏｆ ＴａｘＬａｗ １１２ ４．ＦｕｎｃｔｉｏｎｓｏｆＴａｘＬｅｇａｌＰｒｅｓｃｒｉｐｔｉｏｎ １１５ ５．ＡｐｐｌｉｃａｔｉｏｎＳｃｏｐｅｏｆＴａｘＬｅｇａｌＰｒｅｓｃｒｉｐｔｉｏｎ １２３ Ｃｈａｐｔｅｒ６ ＲｅｓｔｒｉｃｔｉｏｎｏｆＴａｘａｔｉｏｎｏｎ Ｃａｐａｂｉｌｉｔｙ １２８ １．ＴａｘａｔｉｏｎｏｎＣａｐａｂｉｌｉｔｙａｎｄｉｔｓ’Ｉｍｐａｃｔ ｏｎＬａｗ １２８ ２．ＲｅｓｔｒｉｃｔｉｏｎｏｆＴａｘａｔｉｏｎｏｎＣａｐａｂｉｌｉｔｙ ｉｎＬａｗ １３２ ３．ＴａｘａｔｉｏｎｏｎＣａｐａｂｉｌｉｔｙ：ＥｃｏｎｏｍｉｃＴｈｅｏｒｙｏｒ ＬｅｇａｌＰｒｉｎｃｉｐｌｅ？ １３５ ４．ＦｕｎｃｔｉｏｎＣｏｕｐｌｉｎｇｂｅｔｗｅｅｎＴａｘａｔｉｏｎｏｎ ＣａｐａｂｉｌｉｔｙａｎｄＬａｗＰｒｉｎｃｉｐｌｅ １３８ ８ 税法基础理论
9 Contents CONTENTS 5.Effectiveness Exception of Taxation on Capability 141 Chapter 7 Tax Avoidance and Substantive Taxation Theory 147 1.Legal Edge of Tax Avoidance 147 2.Basic Content of Substantial Taxation Theory 155 3.Evaluation and Review of Substantial Taxation Theory 161 4.Tax Avoidance and Substantial Taxation Theory 166 Chapter 8 Protection of Taxpayers'Credit Interests 169 1.Necessity of Protecting Taxpayer's Credit Interests 169 2.Theoretical Basis For Taxpayer's Credit Interests 172 3.Criterion of Taxpayer's Credit Interests 176 4.Specific Types of Protecting Taxpayer's Credit Interests 180 Part II Substantive Tax Law Chapter 9 Occurrence of Tax Debt 189 1.Validity Basis of Tax Debt 189
犆犗犖犜犈犖犜犛 ５．ＥｆｆｅｃｔｉｖｅｎｅｓｓＥｘｃｅｐｔｉｏｎｏｆＴａｘａｔｉｏｎｏｎ Ｃａｐａｂｉｌｉｔｙ １４１ Ｃｈａｐｔｅｒ７ ＴａｘＡｖｏｉｄａｎｃｅａｎｄＳｕｂｓｔａｎｔｉｖｅ ＴａｘａｔｉｏｎＴｈｅｏｒｙ １４７ １．ＬｅｇａｌＥｄｇｅｏｆＴａｘＡｖｏｉｄａｎｃｅ １４７ ２．ＢａｓｉｃＣｏｎｔｅｎｔｏｆＳｕｂｓｔａｎｔｉａｌＴａｘａｔｉｏｎ Ｔｈｅｏｒｙ １５５ ３．ＥｖａｌｕａｔｉｏｎａｎｄＲｅｖｉｅｗｏｆＳｕｂｓｔａｎｔｉａｌ ＴａｘａｔｉｏｎＴｈｅｏｒｙ １６１ ４．ＴａｘＡｖｏｉｄａｎｃｅａｎｄＳｕｂｓｔａｎｔｉａｌＴａｘａｔｉｏｎ Ｔｈｅｏｒｙ １６６ Ｃｈａｐｔｅｒ８ ＰｒｏｔｅｃｔｉｏｎｏｆＴａｘｐａｙｅｒｓ’Ｃｒｅｄｉｔ Ｉｎｔｅｒｅｓｔｓ １６９ １．ＮｅｃｅｓｓｉｔｙｏｆＰｒｏｔｅｃｔｉｎｇＴａｘｐａｙｅｒ’ｓ ＣｒｅｄｉｔＩｎｔｅｒｅｓｔｓ １６９ ２．ＴｈｅｏｒｅｔｉｃａｌＢａｓｉｓＦｏｒＴａｘｐａｙｅｒ’ｓＣｒｅｄｉｔ Ｉｎｔｅｒｅｓｔｓ １７２ ３．ＣｒｉｔｅｒｉｏｎｏｆＴａｘｐａｙｅｒ’ｓＣｒｅｄｉｔＩｎｔｅｒｅｓｔｓ １７６ ４．ＳｐｅｃｉｆｉｃＴｙｐｅｓｏｆＰｒｏｔｅｃｔｉｎｇＴａｘｐａｙｅｒ’ｓ ＣｒｅｄｉｔＩｎｔｅｒｅｓｔｓ １８０ ＰａｒｔＩＩ ＳｕｂｓｔａｎｔｉｖｅＴａｘＬａｗ Ｃｈａｐｔｅｒ９ ＯｃｃｕｒｒｅｎｃｅｏｆＴａｘＤｅｂｔ １８９ １．ＶａｌｉｄｉｔｙＢａｓｉｓｏｆＴａｘＤｅｂｔ １８９ ９ Ｃｏｎｔｅｎｔｓ
10 税法基础理论 CONTENTS 2.Pre-requisition of Tax Debt's Occurrence 192 3.Occurring Time of Tax Debt 204 Chapter 10 Alteration of Tax Debt 207 1.Alteration of Tax Creditors 207 2.Alteration of Tax Debtor 212 3.Alteration of Tax Debt's Contents 218 Chapter 11 Retroactive Adjustment of Tax Debt 224 1.Introduction of Tax Debt's Retroactive Adjustment 224 2.Items Affecting Tax Debt Retroactively 226 3.Other Problems About Tax Debt's Retroactive Adjustment 237 Chapter 12 Termination of Tax Debt 239 1.Performance of Tax Debt 239 2.Exemption of Tax Debt 244 3.Offsetting of Tax Debt 247 4.Expiration of Taxation Term 252 Chapter 13 Expansion of Tax Debt 263 1.Tax Complementary Debt 263 2.Tax Joint Debt 270
犆犗犖犜犈犖犜犛 ２．ＰｒｅｒｅｑｕｉｓｉｔｉｏｎｏｆＴａｘＤｅｂｔ’ｓＯｃｃｕｒｒｅｎｃｅ １９２ ３．ＯｃｃｕｒｒｉｎｇＴｉｍｅｏｆＴａｘＤｅｂｔ ２０４ Ｃｈａｐｔｅｒ１０ ＡｌｔｅｒａｔｉｏｎｏｆＴａｘＤｅｂｔ ２０７ １．ＡｌｔｅｒａｔｉｏｎｏｆＴａｘＣｒｅｄｉｔｏｒｓ ２０７ ２．ＡｌｔｅｒａｔｉｏｎｏｆＴａｘＤｅｂｔｏｒ ２１２ ３．ＡｌｔｅｒａｔｉｏｎｏｆＴａｘＤｅｂｔ’ｓＣｏｎｔｅｎｔｓ ２１８ Ｃｈａｐｔｅｒ１１ ＲｅｔｒｏａｃｔｉｖｅＡｄｊｕｓｔｍｅｎｔｏｆＴａｘ Ｄｅｂｔ ２２４ １．ＩｎｔｒｏｄｕｃｔｉｏｎｏｆＴａｘＤｅｂｔ’ｓＲｅｔｒｏａｃｔｉｖｅ Ａｄｊｕｓｔｍｅｎｔ ２２４ ２．ＩｔｅｍｓＡｆｆｅｃｔｉｎｇＴａｘＤｅｂｔＲｅｔｒｏａｃｔｉｖｅｌｙ ２２６ ３．ＯｔｈｅｒＰｒｏｂｌｅｍｓＡｂｏｕｔＴａｘＤｅｂｔ’ｓ ＲｅｔｒｏａｃｔｉｖｅＡｄｊｕｓｔｍｅｎｔ ２３７ Ｃｈａｐｔｅｒ１２ ＴｅｒｍｉｎａｔｉｏｎｏｆＴａｘＤｅｂｔ ２３９ １．ＰｅｒｆｏｒｍａｎｃｅｏｆＴａｘＤｅｂｔ ２３９ ２．ＥｘｅｍｐｔｉｏｎｏｆＴａｘＤｅｂｔ ２４４ ３．ＯｆｆｓｅｔｔｉｎｇｏｆＴａｘＤｅｂｔ ２４７ ４．ＥｘｐｉｒａｔｉｏｎｏｆＴａｘａｔｉｏｎＴｅｒｍ ２５２ Ｃｈａｐｔｅｒ１３ ＥｘｐａｎｓｉｏｎｏｆＴａｘＤｅｂｔ ２６３ １．ＴａｘＣｏｍｐｌｅｍｅｎｔａｒｙＤｅｂｔ ２６３ ２．ＴａｘＪｏｉｎｔＤｅｂｔ ２７０ １０ 税法基础理论
11 Contents CONTENTS Chapter 14 Affiliated Tax Debt 278 1.Introduction of Affiliated Tax Debt 278 2.Obligation of Interests 279 3.Late Report Penalty 282 4.Late Liquidate Penalty 285 Chapter 15 Tax Priority 296 1.Meaning,Types and Application Range of Tax Priority 296 2.Necessity of Tax Priority 302 3.Tax Priority and Transaction Safety in Private Law 305 4.Relationship between Tax Law and Maritime Law,Bankruptcy Law,Etc. 312 5.Discussion of Other Related Problems 314 Chapter 16 Petition Right of Tax Returning 321 1.Characters of Tax Returing Petition Right 321 2.Occurrence of Tax Returning Petition Right 323 3.Realization of Tax Returning Petition Right 325 4.Subject of Tax Returning Petition Right 329 5.Range of Tax Returning Petition Right 334 6.Termination of Tax Returning Petition Right 336 7.Relief of Tax Returning Petition Right 339
犆犗犖犜犈犖犜犛 Ｃｈａｐｔｅｒ１４ ＡｆｆｉｌｉａｔｅｄＴａｘＤｅｂｔ ２７８ １．ＩｎｔｒｏｄｕｃｔｉｏｎｏｆＡｆｆｉｌｉａｔｅｄＴａｘＤｅｂｔ ２７８ ２．ＯｂｌｉｇａｔｉｏｎｏｆＩｎｔｅｒｅｓｔｓ ２７９ ３．ＬａｔｅＲｅｐｏｒｔＰｅｎａｌｔｙ ２８２ ４．ＬａｔｅＬｉｑｕｉｄａｔｅＰｅｎａｌｔｙ ２８５ Ｃｈａｐｔｅｒ１５ ＴａｘＰｒｉｏｒｉｔｙ ２９６ １．Ｍｅａｎｉｎｇ，ＴｙｐｅｓａｎｄＡｐｐｌｉｃａｔｉｏｎＲａｎｇｅ ｏｆＴａｘＰｒｉｏｒｉｔｙ ２９６ ２．ＮｅｃｅｓｓｉｔｙｏｆＴａｘＰｒｉｏｒｉｔｙ ３０２ ３．ＴａｘＰｒｉｏｒｉｔｙａｎｄＴｒａｎｓａｃｔｉｏｎＳａｆｅｔｙ ｉｎＰｒｉｖａｔｅＬａｗ ３０５ ４．ＲｅｌａｔｉｏｎｓｈｉｐｂｅｔｗｅｅｎＴａｘＬａｗａｎｄＭａｒｉｔｉｍｅ Ｌａｗ，ＢａｎｋｒｕｐｔｃｙＬａｗ，Ｅｔｃ． ３１２ ５．ＤｉｓｃｕｓｓｉｏｎｏｆＯｔｈｅｒＲｅｌａｔｅｄＰｒｏｂｌｅｍｓ ３１４ Ｃｈａｐｔｅｒ１６ ＰｅｔｉｔｉｏｎＲｉｇｈｔｏｆＴａｘＲｅｔｕｒｎｉｎｇ ３２１ １．ＣｈａｒａｃｔｅｒｓｏｆＴａｘＲｅｔｕｒｎｉｎｇＰｅｔｉｔｉｏｎＲｉｇｈｔ ３２１ ２．ＯｃｃｕｒｒｅｎｃｅｏｆＴａｘＲｅｔｕｒｎｉｎｇＰｅｔｉｔｉｏｎＲｉｇｈｔ ３２３ ３．ＲｅａｌｉｚａｔｉｏｎｏｆＴａｘＲｅｔｕｒｎｉｎｇＰｅｔｉｔｉｏｎＲｉｇｈｔ ３２５ ４．ＳｕｂｊｅｃｔｏｆＴａｘＲｅｔｕｒｎｉｎｇＰｅｔｉｔｉｏｎＲｉｇｈｔ ３２９ ５．ＲａｎｇｅｏｆＴａｘＲｅｔｕｒｎｉｎｇＰｅｔｉｔｉｏｎＲｉｇｈｔ ３３４ ６．ＴｅｒｍｉｎａｔｉｏｎｏｆＴａｘＲｅｔｕｒｎｉｎｇＰｅｔｉｔｉｏｎ Ｒｉｇｈｔ ３３６ ７．ＲｅｌｉｅｆｏｆＴａｘＲｅｔｕｒｎｉｎｇＰｅｔｉｔｉｏｎＲｉｇｈｔ ３３９ １１ Ｃｏｎｔｅｎｔｓ
12 税法基础理论 CONTENTS Part III Tax Procedural Law Chapter 17 Tax Reporting System 345 1.Meanings and Characters of Tax Reporting 345 2.Subject and Agent of Tax Reporting 350 3.Term and Place of Tax Reporting 354 4.Forms and Acceptance of Tax Reporting 357 5.Revoking and Correction of Tax Reporting 360 Chapter 18 Investigation Procedures of Taxation 363 1.Meanings of Tax Investigation 363 2.Subject of Tax Investigation 365 3.Jurisdiction of Tax Investigation 367 4.Forms of Tax Investigation 369 5.Procedures of Tax Investigation 373 6.Secrecy Obligation of Tax Department 377 Chapter 19 Procedure of Deciding Taxation 382 1.Character of Taxation Decision 382 2.Fact Basis of Taxation Decision 384 3.Legal Forces of Taxation Decision 388 4.Comment on Taxation Decision System with Fixed Time and Amount 391
犆犗犖犜犈犖犜犛 ＰａｒｔＩＩＩ ＴａｘＰｒｏｃｅｄｕｒａｌＬａｗ Ｃｈａｐｔｅｒ１７ ＴａｘＲｅｐｏｒｔｉｎｇＳｙｓｔｅｍ ３４５ １．ＭｅａｎｉｎｇｓａｎｄＣｈａｒａｃｔｅｒｓｏｆＴａｘ Ｒｅｐｏｒｔｉｎｇ ３４５ ２．ＳｕｂｊｅｃｔａｎｄＡｇｅｎｔｏｆＴａｘＲｅｐｏｒｔｉｎｇ ３５０ ３．ＴｅｒｍａｎｄＰｌａｃｅｏｆＴａｘＲｅｐｏｒｔｉｎｇ ３５４ ４．ＦｏｒｍｓａｎｄＡｃｃｅｐｔａｎｃｅｏｆＴａｘＲｅｐｏｒｔｉｎｇ ３５７ ５．ＲｅｖｏｋｉｎｇａｎｄＣｏｒｒｅｃｔｉｏｎｏｆＴａｘＲｅｐｏｒｔｉｎｇ ３６０ Ｃｈａｐｔｅｒ１８ ＩｎｖｅｓｔｉｇａｔｉｏｎＰｒｏｃｅｄｕｒｅｓｏｆ Ｔａｘａｔｉｏｎ ３６３ １．ＭｅａｎｉｎｇｓｏｆＴａｘＩｎｖｅｓｔｉｇａｔｉｏｎ ３６３ ２．ＳｕｂｊｅｃｔｏｆＴａｘＩｎｖｅｓｔｉｇａｔｉｏｎ ３６５ ３．ＪｕｒｉｓｄｉｃｔｉｏｎｏｆＴａｘＩｎｖｅｓｔｉｇａｔｉｏｎ ３６７ ４．ＦｏｒｍｓｏｆＴａｘＩｎｖｅｓｔｉｇａｔｉｏｎ ３６９ ５．ＰｒｏｃｅｄｕｒｅｓｏｆＴａｘＩｎｖｅｓｔｉｇａｔｉｏｎ ３７３ ６．ＳｅｃｒｅｃｙＯｂｌｉｇａｔｉｏｎｏｆＴａｘＤｅｐａｒｔｍｅｎｔ ３７７ Ｃｈａｐｔｅｒ１９ ＰｒｏｃｅｄｕｒｅｏｆＤｅｃｉｄｉｎｇＴａｘａｔｉｏｎ ３８２ １．ＣｈａｒａｃｔｅｒｏｆＴａｘａｔｉｏｎＤｅｃｉｓｉｏｎ ３８２ ２．ＦａｃｔＢａｓｉｓｏｆＴａｘａｔｉｏｎＤｅｃｉｓｉｏｎ ３８４ ３．ＬｅｇａｌＦｏｒｃｅｓｏｆＴａｘａｔｉｏｎＤｅｃｉｓｉｏｎ ３８８ ４．ＣｏｍｍｅｎｔｏｎＴａｘａｔｉｏｎＤｅｃｉｓｉｏｎＳｙｓｔｅｍ ｗｉｔｈＦｉｘｅｄＴｉｍｅａｎｄＡｍｏｕｎｔ ３９１ １２ 税法基础理论