中国税法法治:进展与前景=POST-WTO CHINA TAX LAWS SYSTEMREFORM AND THE RULE OF LAW PROGRESS AND PROSPECTS pmlz 2025 pdf 下载 kindle mobi docx 百度云

　　国际税收合作和竞争以及各国税收制度趋同在高速发展的全球化时代是明显且富有争议性的，尤其是在全球大多数国家已经逐渐放松了对资本和劳务流动性的限制的背景下。中国在加入世界贸易组织后，在税收法律制度改革方面取得了长足进步，在立法、执法、司法和非政府组织税制建设中均取得了骄人成果，胡天龙著的《中国税法法治(进展与前景)(英文版)》正是基于国际税收竞争和合作的背景，对中国入世以来的税收法律制度进行观察和详细梳理，为将来的发展和改革方向提出建议。

Chapter I Introduction

I.Background

II.Purpose

III.Limits and Assumptions

IV.Data Analysis

V.Outline and Synopsis

Chapter II An Overview of the Chinese Tax Law System  

 I.Introduction

 II.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.P0st—WT0 Accession

 III.Framework of the Chinese Tax System

  3.1.Sources of the Chinese Tax Laws

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

 IV.Policy Considerations and the Reform of the Tax Law

  4.1.A Capitalist Profit Motive 9

  4.2.Economic Efficiency and Tax Equity

 V.China's Tax Law Reform and Fiscal Decentralization

    5.1.Overiew 73

    5.2.Overview of Fiscal Decentralization

    5.3.Impact of Fiscal Decentralization

  5.4.Challenges raised by fiscal decentralization

  5.5.Summary

 VI.Conclusion

Chapter 111 The Rule of Law and Legal Reform in China

 I.Introduction

 II.The Western Rule of Law Rhetoric  103

  2.1.The Contested Definition--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

 III.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

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

  4.1.Legal Reform in the Past Three Decades

  4.2.Rule of Law VS.Rule by law

  4.3.Reviewing China's legal system

  4.4.Summary

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

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

  5.2.Prospects for Chinese Legal Reform

 VI.Summary

Chapter IV WTO Accession and its Implications for the Rule of

  Law Reform in China

 I.Introduction  l 32

 II.Overview of China's WTO Commitments

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

  3.1.Market Economy

  3.2.Dispute Settlement and China's WTO capacity building

  3.3.Foreign Investment Law

  3.4.Trade Law Regime

  3.5.WTO's Normative Impacts

  3.6.Judicial Review

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

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

 I.Introduction

 II.Overview of WTO Principles Affecting the Tax Laws System

  2.1.The non·discrimination Principle

  2.2.Principle against Expoa Subsidies

  2.3.The dispute settlement process under the WTO

 III.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

    General

  3.3.WTO's impacts Off the Chinese tax law system—a normative

    perspective

  3.4.Implications for the Tax Administration System

  3.5.Summary

 IV.Implications 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 Refornl

  4.5.Limitations of the WTO's Constraints

  4.6.Summary

 V.Conclusion-Tax Incentive Policies under the WTO Regime

Chapter VI Tax Judicature System Reform.an Identity Loss

 I.Introduction

 II.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

 III.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

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

  4.1.A system full of peculiarities

  4.2.An interesting debate—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 perspective

  4.6.Summary

 V.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

 VI.Conclusion

Chapter VII Tax Treatment of Nonprofit Organizations-A Comparative

  Study

 I.Introduction

 II.Overview and Background of Nonprofit Sector Laws in China

  2.1.Historical Development

  2.2.Summary of Current Laws and Regulations in China

  2 3 Tax treatment 0f Chinese NGOS

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

    Theoretical Analysis

  3.1.The Exemption

  3.2.Theories of Charitable Exemption

  3.3.Overview of Financial Incentives in the NGO Sector

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

    Comparison

  4.1.Formation and Registration

  4.2.Recognized Exempt Purpose and Definition of Charity

  4.3.Requirement of Operation for an Exempt Purpose

  4.4.Prohibition of Private Inurement

  4.5.NGO Asset Management upon Dissolution，Termination and

    Liquidation

  4.6.Tax Culture

  V.Conclusion

Chapter VIII Summary and Conclusion

　　胡天龙，现任中国人民大学法学院副教授，中国人民大学明德青年学者，中国人民大学国际货币研究所、房地产金融研究所和商法研究所研究员，并担任美国佛罗里达大学莱文法学院访问教授、美国Chapman大学Fowler法学院访问教授及密歇根大学法学院国际税法项目研究员。研究领域主要集中在国际金融法、国际税法、保险法、公司治理、国际商事法律、证券法、合同法、非营利性组织法律、美欧税制和政策及法治理论等领域。在美国密歇根大学法学院共获得法律科学博士、国际税法法学硕士和法学硕士三项学位。

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