The tax law system refers to a unified organic whole formed by combining all the existing tax laws and regulations of a country into different tax law departments. There are differences and connections between tax legal system and tax legal system. There are two main differences between tax legal system and tax legal system: First, their constituent elements are different. The constituent element of the tax law system is the tax law department law, which belongs to the category of code of conduct; The constituent elements of the tax law system are a branch of the tax law and belong to the category of social science. This is the essential difference between the two. Second, the scope of the tax law system is greater than that of the tax law system. The research objects of tax law include other social phenomena closely related to tax law phenomena. Therefore, in addition to the branches of tax law, the components of tax law system also include the basic theory of tax law, the history of tax law, foreign tax law, comparative tax law and other branches that study other social phenomena closely related to tax law.
There are two main links between them: first, the tax law system fundamentally determines the tax law system. The phenomenon of tax law is the main object of tax law research, and what kind of tax department law has what kind of tax law branch. Therefore, the development and change of tax legal system will also lead to the development and change of tax legal system, and the perfection of tax legal system largely determines the perfection of tax legal system in this country. Second, the tax legal system has a negative impact on the tax legal system. The research results of tax law can promote the perfection of tax law system, and the research level of a country's tax law system also affects the perfection of a country's tax law system to a great extent.
The connection and difference between tax law system and tax law system also leads to the different status of tax law and tax law in legal system and legal system respectively. Generally speaking, the position of departmental law in the legal system corresponds to that of departmental law in the legal system, but because departmental law and departmental law are two different things, their position and independence have their particularity. The status and independence of departmental law are determined by its adjustment object, while the status and independence of departmental law are determined by its research object. Therefore, the study of a subordinate department law (that is, a sub-department law belonging to an independent department law) may become an independent department law with the needs of practice and the complexity of the research object. For example, marriage law is a branch law of civil law, but it may become an independent legal subject alongside civil law. Similarly, intellectual property law may become an independent legal discipline alongside civil law, but intellectual property law is undoubtedly a sub-sector law of civil law. Similarly, although tax law is generally regarded as a sub-sector law of economic law, with the complexity of tax law and other social phenomena closely related to it, tax law may become an independent legal discipline alongside economic law. In this regard, Japanese scholar Hirohisa Kitano once pointed out: "The reason for the independence of tax law is different from that of labor law and economic law. It is based on the obvious deepening of the post-war tax law phenomenon, rather than the characteristics of the tax law itself, which is independent in itself. "
Scientific division of legal departments, the adjustment objects of each department law should not cross each other, but as the research objects of each department law in the legal system, they can and should cross each other. Multidisciplinary research has become a research method with important value recognized by academic circles.