Tax Law Analysis of the teaching of teaching

[Abstract] along with the tax law highlights the economic law, tax law gradually academics and government attention, and adhere to the basic rights and obligations of the relevant cues and aids the study of knowledge is the key tax law training due to the traditional defects due to legal education, the introduction of case teaching can effectively improve 财税法教学, combined with empirical analysis of the method, provide students with the necessary opportunities to practice tax law professionals to ensure the overall quality of training.

[Keywords] rights and obligations of empirical analysis of tax law


First, the tax law courses offered by the necessity of

With the rapid development of China's market economy, financial and tax role in the economy growing concern for people, under the planned economy, such as executive orders, and so direct administrative intervention in the economy means the government gradually abandoned and replaced by the use of taxation, indirect financial and other means of national macroeconomic regulation and control them, therefore, not be official government attention to their nationals in China devoted unprecedented enthusiasm, passion and this one is derived from the role of taxation in the national economy the other hand, stems from the close of fiscal and enhancement of national life, coupled with people gradually deepening understanding of the nature of the tax, but also to the development of tax law with a strong driving force.

In other countries, tax laws for their citizens is unthinkable that we, as Western phrase saying talking about: there are two things one's life is inevitable, death and taxes, so tax countries for teaching and research also quite seriously, whether from the creation of the curriculum of the schools or the number of hours set up, and talking about the content, etc., are less of us. such as the United States, University of Texas School of Law Tax setting bit first country of many projects; require the applicant to the Ohio State University Master of Laws program (Master of Laws Programs) of the applicant, must have been studying the federal personal income tax courses in Europe, many countries will tax as a compulsory to set the course, only in the undergraduate and postgraduate focus on stage will be different. In contrast, our courses are tax law in institutions of higher learning in the country (including universities and finance and economics, taxation colleges) are extremely limited, the vast majority of tax class hours is 36 hours, the individual is 54 hours, and taught a great many of the classes related to financial and other economic aspects, the study of law for the tax and legal rights of specific obligations and to be their attention.

Freedom, democracy and the rule of law has justifiably become the political life of the theme and the theme of the times it is not only become the strongest voice of the people, but also to become committed to achieve the fundamental aspirations of those in power; it is not only loaded with prominent state text fundamental law, and to occupy a lofty spirit of the pursuit of people's hearts. It is no longer a dream of the Chinese people, is no longer the exclusive preserve of Westerners and Chinese luxury goods, but the Chinese government and people of a common ideal , and is ideal for the implementation of this action. [1] With the 'rule of law' idea and the idea to establish economic development in China in all fields gradually varying degrees of implementation, the corresponding tax law has been put on the agenda, therefore, the rule of law and taxation become the inevitable trend of development of tax law, the superstructure determined by economic fundamentals, but not one to one relationship. laws and regulations is the most basic elements of the rule of law is a hard target, can not be according to the rule of law will only lead to a castle in the air, unable to come and talk about the rule of law! we have to admit, the formulation of laws and regulations is that people respect the laws of the basis of the results of the initiative, therefore, is bound to affect the quality of legislators the rule of law process. This effect is the most basic, no authority and predictable, forward-looking legal texts, role in promoting the rule of law for the economy is unrealistic.

With the economic law as a separate legal department for more and more people accepted the tax law's position in the economic law increasingly prominent, and became a school of jurists and law for the Institute of attention. Tax law professionals The training is the process of fiscal essential part of the rule of law, while those of us as law students, at undergraduate level only to the tax law is a relatively shallow, a single study, for future research is only a weak base, Therefore, at the graduate level is very necessary to expand the depth and breadth, in order to ensure the future of research in the field, and may accomplish something, or are on paper.

Second, tax law teaching should be based on the unique legal 'rights and obligations' as a fundamental point of view of the path

Today the country set up tax law or tax law courses in the number of institutions of higher learning although there is a relatively large increase, but the setting is very limited class, the vast majority of 36 hours, 54 hours of individual schools, such as Peking University , China University of Political Science, Changchun Taxation College, and so on. However, we should also note that the current tax law or tax law for the teaching of a lot of time is based on financial, tax, tax and accounting knowledge-based, for the teaching of legal knowledge is very limited basis from the tax law or tax law the theory of it is familiar, for the rights and obligations and instill really grasp leads insufficient. tax law and economics, finance, taxation, etc. Although there will be after the cross, but we can not deny that there are essentially two different disciplines, which are is a law student and financial, tax school students there are differences, rights and obligations that we should follow the most basic learning path from the author's own learning process, we at the undergraduate stage for understanding and knowledge of tax law is not only limited acceptance and deviate from the path of legal-specific research to grasp, so in theory, not on a solid foundation; the same time, some financial, tax, accounting, lack of knowledge but also allows us to freely can not be used in practice, there is a very awkward situation, so I think that we should follow the tax law courses, 'the rights and obligations' to study the basic path, the use of legal theories and methods of its in-depth exploration; Second, tax law relative to the other departments of law the application of more frequent, more integrated, so students study tax law is bound to be accompanied by certain financial accounting and tax knowledge, this is the professional training of personnel.

'Rule of law' first 'accordance with the Constitution,' the Constitution is the fundamental law of our country, the highest authority of any other laws and regulations shall not conflict with it, tax law must also follow this principle of public finance, taxation, legal Our doctrine is strongly advocated, with the financial and tax research, many scholars for the financial, taxation has a new understanding: the public finances in the market of financial services, financial activities is limited to services market range, to avoid excessive or insufficient financial supply, to prevent the waste of financial resources, financial activities, financial activities is appropriate timely goals; and property tax as a violation of national means, but also its position in the ' debt 'of the property, is the national state for the provision of public goods have paid the price. tribute tax is not compulsory, but the way to obtain the appropriate services, awareness of the rights of taxpayers continue to surface on the one hand is in every human implementation and realization of the field, the other is theoretical support for protection of property rights in 2004 when amendments to the Constitution clearly stated: Article 13 stipulates that citizens' lawful private property is inviolable. state protects by law the private property of citizens and inheritance rights. all these circumstances are all that, for tax research to explore from a legal point of view, the power of supervision, the right to establish a sense of meaning is quite significant. Therefore, as a law student at the graduate level is to grasp this fundamental clues, which is different from other taxes and other aspects of the significant aspects. Therefore, jurisprudence and constitutional law, administrative law point of cut from the broader context of tax content, is bound to have a new understanding, which is the paradigm of a transformation, as the Japanese scholar, Professor Hirohisa Kitano outlined tax is not 'taxation of the Law,' It is against the taxpayer, check the state taxing power of the 'rights of the law', which for students is another new perspective, power and rights of our study in the future should focus clues Links to free download

In addition, to further strengthen the relationship of law, legal acts and the basic values ??and basic principles of fundamental knowledge in the specific tax law research, especially in the discipline-specific content of the study.

Meanwhile, some of their own internship or practical operation, the author found that our existing knowledge for the study of law is not enough tax law, tax law that the characteristics of the discipline itself: the necessary economics, Taxation and the accumulation of knowledge of accounting, in-depth study of theoretical issues and tax law are indispensable in practical operation. no investigation, no right to speak, the theoretical understanding of the research into practice is bound to end, this is an indisputable fact. correct theory guiding role for the practice actively promoted, without any guidance from the knowledge of cost-benefit point of view is valid, the conclusion is correct or not to be tested only way is to return to practice, especially as Such a tax law applied a strong discipline, even more so.

Many of our scholars study the theory of tax law or to the additional tax law degree based simple method to study it, or explore this from a legal theory has ignored the tax law and taxation inherent in the knowledge economy, is always to people with the feeling of each line, so as Postgraduate students from the professional point of view in order to study this in depth, is bound to be supplemented by financial, tax and accounting knowledge, the real subject of its own mining characteristics, from a unique perspective interpretation of the subject.

Tax Law is a professional training of the overall quality of the accumulation process is both multi-domain knowledge and talent, of course, the teaching of tax law must adhere to the 'rights and obligations', 'power right' path and other legal-specific research in this fundamental requirement, have knowledge of the requirements of the development of the discipline, but also the professional training necessary for the quality of both, but it should be emphasized.

Third, the tax law and practice of the case study combining practical operation

Traditional mode of education, classroom teaching tax law focus on basic knowledge of teaching, the introduction of more knowledge, especially in the general part of the introduction of many theories it is necessary, however, after the many details specific to the teaching of , still not out of this mode, so students are only an abstract, macro concept, for the number of machines to accept the formula for the future does not mean much in practice, many students studied tax law courses, still some of the basic tax levy is incomprehensible, from teaching is a mistake, and on individual students is not the slightest benefit, only mechanical pressure or forced examinations memory, not the slightest impression after this After many a true learning experience, so many teachers talk about the case method of teaching introduced through one specific case effectively to the teaching of specific taxes, not only the image of the concrete, but really so that students have a sense of learning has been used to promote student interest in learning the germination of the initiative to accept and maintain long-lasting memory effect.

Tax law case method originated in the United States, to the case as a textbook, under the guidance of teachers, students master the theoretical knowledge through the use, analysis, discussion of the difficult details of the case from which to form their own solutions, develop the student's thinking , ability to analyze problems, the real subject of law embodied in the application of genuineness. Tax Law course, with this feature, and has more frequent practice, but we are now teaching in the tax law is not sufficient cases, although many scholars to collect tax law case made a great effort, and is also effective, making it possible our case study, however, I think that social life is complicated, rich diverse, we face The reality of the law is not fully consistent with the situation, more often that the problem of conflict, and case law vary widely, the process of teaching is more often a conclusion about first, and then this for a typical case, of course, this case confirms the conclusion can be good, but this is not conducive to the study of law, is not conducive to the students to ask questions, thinking and problem-solving abilities, so teachers in the teaching process should pay attention to real discussion of atypical cases, in order to stimulate students to think about.

I think, through the introduction of case teaching method allows students to theoretical knowledge of the understanding of concrete, the practical operation to have a gradual process, while the use of empirical methods of analysis for the case to prove the theory to be tested, which is also knowledge and further understanding of the process, on the one hand to enhance the overall depth of knowledge to grasp the other hand, is a rich case, the process of development as the eye, for teachers and students are extremely meaningful.

View of the law is a highly practical discipline, many schools are planted in the professional courses in law set up practice lawyers, graduate internships, many of the school's Law Department has also hired senior judges, prosecutors, lawyers and other substantive departments of the people As a part-time professor, teaching them the experience in judicial practice, this is certainly a worthwhile teaching methods adopted. 财税法教学 also can hire accounting firms, tax firms and other practice departments. I think, we important is to provide students with realistic practice opportunities for students to real opportunities for social contact, to ensure that when they graduate faster integration into the societies.

[1] Wang Taixian, AI Ming with: <<rule of law, philosophy and strategy>>, China Procuratorate Press (Introduction).

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