As follows:
1. Basic Tax Law (also known as General Tax Rules)
The basic tax law is the main body and core of the tax legal system, and plays the role of the parent tax law in the tax legal system. Its basic contents generally include the nature of the tax system, tax administration institutions, tax legislation and management authority, the basic rights and obligations of taxpayers, the rights and obligations of tax authorities, taxes and so on.
At present, China has not yet formulated a unified basic tax law. With the development and improvement of China's tax legal system construction, a basic tax law will be studied and formulated.
After the Civil Code was formally formulated, promulgated and implemented, the National People's Congress Standing Committee (NPCSC) proposed in the 20021Legislative Work Plan that "the codification of mature administrative legislation fields such as environmental code, education code and basic administrative code should be started", and the ripple of codification spread from the civil code to other jurisdictions.
Although the compilation of tax code is not clearly included in the legislative work plan, tax law has long been regarded as a part of special administrative law, and the conditions for compiling tax code are ripe, so it is necessary to formulate tax code.
2. General tax law
The general tax law is a law that legislates and implements the matters stipulated in the basic tax law according to the principles of the basic tax law. For example, People's Republic of China (PRC) Tax Collection and Management Law and Enterprise Income Tax Law.
From the perspective of tax work, the tax legal system is usually called the tax system. The tax system of a country refers to the sum of the taxes set under the established management system and the written laws, administrative regulations and departmental rules with legal effect at all levels related to the collection and management of these taxes. In other words, the tax law system is what is usually called the tax system (tax system for short).
3. Tax legal system
In the tax law system, each tax law can be divided into different types according to its basic content, effectiveness, function, collection object and scope of authority. According to the different basic contents and effects of tax law, it can be divided into basic tax law and general tax law.
According to the different functions of tax law, it can be divided into tax substantive law and tax procedural law; According to the different tax jurisdiction exercised by sovereign countries, it can be divided into domestic tax law, international tax law and foreign tax law.