税收实体法

我国税收实体法存在的问题及优化构想

Problems about the Main Body Taxes in China

第二章分析了税收实体法的制度结构与功能。

Chapter two will analyze the system structure and it ' function of the substantive tax law .

第三部分主要从税收实体法、税收征收管理制度、国际避税等方面，分析了我国电子商务税收征管的困境及根源。

Part three analyses the predicament of e-commerce taxation and its Origin from the angles of taxation substantive laws , tax collection and management system , international tax avoidance .

为了实现现代税法的财政目的和经济干预目的，现代税法在结构上分化出税收实体法与税收程序法两个重要部分，并具有各自所要实现的具体功能。

To achieve the revenue purpose and the economic interference purpose , modern tax law structurally develops to two significant parts : substantive tax law and procedural tax law which respectively have it ' specific function .

第二块是修订税收实体法体系，主要阐述货物和劳务税、企业所得税和印花税，使实体法适应电子商务。

The second is the revision of the tax law system , mainly expound the goods and services tax , corporate income tax and stamp tax , make the substantive law to adapt to the electronic commerce .

着重论述偷税罪客观方面的三项要求：一是行为的违法性，包括违反税收实体法和税收程序法；

I stress on three requests to the objective aspects of the crime of evading taxes . The first is the illegality of the action , which includes the break of tax material law and the tax procedural law .

税收实体法的基本功能是决定什么情况下产生纳税义务，其制度结构包括成立纳税义务（税收债务）所需要满足的各项条件，即税收的构成要件。

The main function of substantive tax law is to decide under what conditions the tax liability comes into being . The system structure of the substantive tax law include conditions which make the tax liability ( or tax debt ) being existence , namely the constitutive requirements of tax .

第五部分提出了我国开展电子商务税收工作应该遵循的原则，并从税收实体法、税收征收管理及人员素质等方面，对完善电子商务下的税收政策提出自己的建议与对策。

Part five puts forward the principle we should obey to develop the tax collection and management of e-commerce , and proposes the suggestions and countermeasures in the respect of taxation substantive laws , tax collection and management and tax staff members ' qualities , etc.

研究制定税收基本法，逐步建立起以税收基本法为主导，以税收实体法和税收程序法为两翼的三位一体的、完备的税收法律体系。

Study and legislate basis tax law . Establish tax juristic system oriented by basic tax law , supported by tax entity law and tax process law .