(a) according to the content of tax law classification
According to the different contents of tax law, tax law can be divided into tax substantive law, tax procedural law, tax punishment law and tax administrative law.
Tencent Zhongchuang Space Tax Substantive Law is the general name of legal norms that stipulate the substantive rights and obligations of the subject of tax legal relationship. Its main contents include taxpayer, tax object, tax basis, tax items, tax rate, tax reduction and exemption, etc. It is an important element for the state to exercise its tax right and the taxpayer to bear the tax obligation. Only when these elements are met, the taxpayer has the tax obligation, and the state can levy taxes on the taxpayer. The substantive tax law directly affects the distribution of rights and obligations between the state and taxpayers, and is the core part of the tax law. Without the substantive tax law, the tax law system cannot be established.
Tax procedural law is the symmetry of tax substantive law. It refers to the tax law that takes the procedural relationship in the national tax activities as the adjustment object, and is the general name of the legal norms that stipulate the procedures for exercising the national tax right and fulfilling the taxpayer's tax obligation. Its contents mainly include tax determination procedures, tax collection procedures, tax inspection procedures and tax dispute resolution procedures. The tax procedure law refers to how to implement the provisions of the tax law concretely, and it is the basic component of the tax law system. The Law of the People's Republic of China on the Administration of Tax Collection belongs to the tax procedure law. There are also classification methods that separate the settlement procedures of tax disputes and call them tax dispute law, which are juxtaposed with tax substantive law and tax procedural law.
Tax punishment law is the general name of legal norms that punish illegal and criminal acts in tax activities. China's tax punishment law consists of four parts: first, the criminal penalties for tax evasion, tax resistance, tax fraud and other tax crimes in the criminal law; Second, the judicial interpretation and provisions made by the highest judicial organ on tax crimes; Third, the provisions of the chapter "Legal Responsibility" in the Law of the People's Republic of China on the Administration of Tax Collection on administrative penalties for tax violations; Fourth, the provisions on illegal tax punishment in the separate tax law and other laws and regulations.
Tax administrative law is the general name of normative legal documents that stipulate the national tax administrative organization. Its contents generally include the responsibilities of different tax authorities, staffing, sources of funds, procedures for the establishment, change and cancellation of various tax authorities at all levels, their mutual relations and their relations with other state organs. In a sense, the tax administrative law is also the tax administrative organization law. Most countries have not established a special tax administrative law, but established the basic organizational principles or rules of tax authorities in the basic tax law, and then established the organizational methods of tax institutions in the form of laws or regulations.
(2) Classification according to the effectiveness of tax laws.
According to the different effects of tax law, conciseness can be divided into tax laws, regulations and rules.
Tax law refers to the normative tax documents formulated by the highest organ of state power that enjoys the legislative power of the state in accordance with legal procedures. China's tax laws are formulated by the National People's Congress and its Standing Committee, and their legal status and legal effect are second only to the Constitution and higher than tax laws and regulations. In China's current tax system, only the Individual Income Tax Law of the People's Republic of China, the Income Tax Law of the People's Republic of China for Foreign-invested Enterprises and Foreign Enterprises and the Tax Collection and Administration Law of the People's Republic of China belong to tax laws.
Tax laws and regulations refer to the normative tax documents formulated by the highest administrative organ and local legislature according to their functions and powers or the authorization of the highest organ of state power, according to the Constitution and tax laws, and through a de facto legal procedure. At present, the main component of China's tax law system is tax laws and regulations, which are composed of two parts: the tax administrative regulations formulated by the State Council and the local tax laws and regulations formulated by local legislatures, and their specific forms are mainly "regulations" or "provisional regulations". The effect of tax laws and regulations is lower than that of the constitution, and tax laws are higher than tax laws and regulations.
Tax regulations refer to the normative tax documents formulated by the national tax administration departments and local governments according to their functions and powers and the authorization of the highest administrative organ of the state, and according to relevant laws and regulations. In China, it specifically refers to the "measures", "rules" and "regulations" on taxation formulated by the Ministry of Finance, State Taxation Administration of The People's Republic of China, the General Administration of Customs and local governments within their authority. Such as "Rules for Tax Administrative Reconsideration" and "Trial Measures for Tax Agency". Tax regulations can enhance the flexibility and operability of tax law, which is a necessary part of a concise system, but its legal effect is low. Under normal circumstances, tax regulations are not the direct basis of tax justice, but only have reference effect.
(3) Classification by tax law status
According to the different legal status of specific tax laws in the tax law system, it can be divided into general tax law and separate tax law.
The law of general principles of taxation refers to the tax law that regulates the same-sex issues in the tax law, is binding on specific tax laws, and has the highest legal status and the highest legal effect in the tax law system. Its main contents generally include general terms, division of tax rights, basic tax rights and obligations, collection procedures, legal responsibilities, administrative assistance, tax disputes and so on. The typical general tax law is the basic tax law.
The separate tax law refers to the tax laws, regulations or rules established separately for a certain type of taxpayer, a certain type of tax object or a certain type of tax problem. The separate tax law is bound and guided by the general tax law. The separate tax law is relative to the general tax law, that is to say, all tax laws other than the general tax law belong to the separate tax law.
(4) Classification by tax jurisdiction
Tax law can be divided into domestic tax law and international tax law according to different tax jurisdictions. Domestic tax law refers to the general name of the legal norms that a country forms in the process of adjusting tax distribution within its tax jurisdiction. It is a normative document such as tax laws, regulations and rules formulated by the highest authority of the state and the authorized or legally prescribed state administrative organs. The scope of its effectiveness is subject to the jurisdiction of the state tax jurisdiction both geographically and for people above. What we usually call tax law refers to domestic tax law.
International tax law refers to the general name of legal norms that adjust the distribution of tax rights and interests between countries. It includes bilateral or multilateral tax agreements between governments, tariff reciprocity conventions, "model of economic cooperation", "model of United Nations" and international tax practices. Its content involves the determination of tax jurisdiction, tax credit, non-discrimination treatment and most-favored-nation treatment. International tax law is a special part of international law. Once it is legally recognized by a country's government and legislature, the effectiveness of international tax law is higher than that of domestic tax law.