包税的法律分析及制度完善-法律(法学)专业论文.docxVIP

II II Abstract Tax farming is an advance arrangement that is about collection-payment of taxation and is made by related parties by way of agreement, it is a contract about taxation, and it is characterized by contractual, practicability, and profitability. As an ancient efficacious system of tax collection, countries all around the world once paid close attention to tax farming, and it became a very important way of tax collection. Over several centuries of development and reformation, tax farming continually adapted to the different needs of different countries at different times, moreover, it always played an indispensable role within a certain range. Now in China, tax farming also became a very important way of tax collection, and it is often used in practice of taxation. In China, Tax farming phenomenon accords with basic principles of tax law and administrative law, for example, principle of legal tax, efficiency principle of taxation, principle of proportion, principle of credit benefit protection and so on. Furthermore, the existence of tax farming phenomenon has a great practical significance to China’s tax collection and administration, it is not only conducive to smooth operation of imposing tax of the state, but also conducive to effective protection of taxpayers’ rights. So tax farming should be defined as a statutory effective collection-payment way of taxation. But China’s legal theory society still has not given full attention to tax farming, there is rare deep research on its meaning, nature and its characteristics, especially, its legitimacy. Additionally, there is no specialized law or regulations related to fax farming, and there are many defects and shortcomings in existing legal regime of tax assessment and fixed period fixed amount collection, that are closely related with fax farming. Thus, the operation of tax farming may lead to abuse of the power of tax assessment, destruction of the normal taxation order and so on. Lake of theoretical stu