20 18 Tax Agent Examination "Tax Law I" Test Site: Principles of Application of Tax Law
Analysis of the meaning of the applicable principle
1. The relationship between the principle of legal priority: law >; Regulations > rules
The effectiveness of tax law is higher than that of administrative regulations, and the effectiveness of tax administrative regulations is higher than that of tax administrative regulations, and the tax law with high effectiveness is higher than that with low effectiveness. (1) Function: Handle the relationship between different tax laws.
(2) The tax law with low effectiveness conflicts with the tax law with high effectiveness, and the tax law with low effectiveness is invalid.
2. The principle of non-retroactivity of the law After the implementation of the new law, people's previous behaviors are not applicable to the new law, but only to the old law, such as 20 15-2- 1, for collecting consumption taxes on batteries and paints.
3. The principle that the new law is superior to the old one. When the new law and the old law have different provisions on the same matter, the new law is superior to the old law. For example, the simple method of VAT collection rate is unified.
4. The principle that special law is superior to common law. When two laws have general provisions and special provisions on the same matter, the effect of the special provisions is higher than the general provisions. A tax law with a lower status of special law may be more effective than a tax law with a higher status of common law.
5. The principle that the entity follows the old principle and the procedure follows the new principle has no retroactivity, while the procedural law has retroactivity under certain conditions. Substantive rights and obligations shall be subject to the time of occurrence; The new tax law is binding on procedural issues, such as tax collection methods and tax administrative penalties. )
6. The principle that procedure is superior to entity. When tax disputes occur, procedural law is superior to substantive law to ensure the realization of national tax right.