法(ⅰ)（Method (I)）.docVIP

法(ⅰ)（Method (I)） Law (I) Chapter 1 basic principles of tax law I. an overview of the tax law (1) understanding the concept of tax law; (two) understand the characteristics of the tax law (three) familiar with the principles of tax law: the basic principles of tax law and the applicable principles of tax law (four) familiar with the validity of tax law; (five) grasp the interpretation of tax law: legislative interpretation, judicial interpretation, administrative interpretation, literal interpretation, limited interpretation and extended interpretation (six) understand the role of tax law: normative role, economic role (seven) to understand the relationship between tax law and other department laws: relation with constitution, relation with civil law, relation with administrative law, relation with economic law, relation with criminal law, and relation with international law Two, tax legal relationship (1) familiar with the concepts and characteristics of tax legal relations; (two) master the subject of tax legal relation: the subject of Taxation and the subject of tax payment (three) to understand the emergence, alteration and elimination of tax legal relations; Three, the tax substantive law and the tax procedure law (1) mastering the main provisions of the elements of the substantive law of taxation; (two) master the basic system of tax procedure law, determine procedure system, collection procedure system and check procedure system Four, the operation of tax law (1) familiar with the relevant provisions of tax legislation; (two) grasp the main contents of tax law enforcement; (three) understand the relevant provisions of tax judicature Five. International Tax Law (1) understanding the concepts and principles of the international tax law; (two) familiar with tax jurisdiction: the concept and classification of tax jurisdiction and the international practice of restricting tax jurisdiction (three) grasp the concept of international repeated taxation and the internat