【和谐社会与税收司法改革】

       【Harmonious Society and Tax Judicial Reform】

       The Commentaries to the OECD MTC and UN MC in Spanish judicial practice - 1 -

       Esperanza Buitrago Díaz

       Tax Collection Enforcement in Indonesia duringObjection and Appeal Stage - 12 -

       Danny Septriadi

       The Effect of Taxation Tudicature in Safeguarding and Limiting the Execution of Tax Law - 17 -

       Dr. Frank Roser

       證據法則與稅務訴訟 - 26 -

       Evidence Law and Tax Administrative Litigation

       曾華松 Tseng Hua-Song

       稅務行政爭訟的審理範圍——以課稅處分之撤銷訴訟為中心 - 31-

       Adjudicative Scope of Administrative and Tax Law Litigation: Focusing on an Action to Repeal the Administrative Ruling

       陳清秀 Chen Ching-Hsio

       Resolution of Taxation Dispute in Indonesia - 53 -

       Danny Septriadi

       对纳税争议复议前置条件之检讨 - 54 -

       Analysis on the Conditions of the Pre-positive Review of Tax-paying Dispute

       李玉国 Li Yuguo

       和谐社会背景下税收行政司法的完善 - 59 -

       The Improvement of the Administration of Court in Tax Law in a Harmonious Society

       许纯 Xu Chun

       论税务警察的设置 - 63 -

       The Establishment of Tax Police System

       毛天鹏 Mao Tianpeng

       论税务行政诉讼案件中司法审查的强度 - 66 -

       On the Judicial Review Standard of Tax Administrative Litigation

       陈良刚 Chen Lianggang

       纳税人权利保护视角下的税收司法改革 - 74 -

       The Tax Judicial Reform from the Point of View of Protection of Taxpayers’ Rights

       王松 Wang Song

       税务行政诉讼举证责任探析 - 78 -

       Research on the Burden of Proof in the Tax Administrative Litigation

       万黎黎 Wan Lili　王晓平 Wang Xiaoping

       审理税务行政案件若干问题探究 - 83 -

       A Probe into Issues on Tax Administration Trials

       樊非 Fan Fei 王彦 Wang Yan

       税收司法疲软的症状、病因及诊治方案——以某市税收行政诉讼现状为视角 - 87 -

       The Manifestation, Causes and Countermeasures of Judicature Weakening in Taxation

       ——From the View of Status of Tax Administrative Litigation

       肖竹梅 Xiao Zhumei

       我国税收行政复议与税收行政诉讼程序衔接之重构 - 92 -

       Restructuring of Linking Internal Review with Administrative Litigation in Taxation in One City

       刘行 Liu Xing

       浅析我国税务强制执行存在的问题及对策 - 96 -

       Problems and Countermeasures of Compulsory Execution in Taxation in China

       王瑞芳 Wang Ruifang

       关于税收撤销权的若干问题 - 99 -

       Some Issues About the Right of Revocation in Taxation

       史笔 Shi Bi

       完善我国税收司法监督机制研究 - 105 -

       Perfect the Research of Our Country’s Tax Judicial Supervision System

       汤贡亮Tang Gongliang 周仕雅 Zhou ShiYa

       俄罗斯税警制度的兴衰对我国建立税警制度的启示 - 113 -

       The Insight of Tax Police of the Russian Federation to China

       陈少英 Chen Shaoying　杨剑 Yang Jian

       中国建立纳税人诉讼的几个问题 - 118 -

       Several Issues Regarding China’s Establishment of Taxpayer Litigation System

       施正文 Shi Zhengwen

       试论证明标准在税务行政诉讼中的适用 - 125 -

       On the Application of Proof Standard in Tax Administrative Proceeding

       陈少英 Chen Shaoying 洪维争 Hong Weizheng

       税务诉讼举证责任规则探究 - 129 -

       Researching Into The Rules of Burden of Persuasion In The Lawsuit of Tax Administration

       陈少英 Chen Shaoying 曹晓如 Cao Xiaoru

       纳税人权利保护与我国税收司法改革 - 140 -

       Taxpayers’ Protection and Tax Judicial Reform in China

       刘蓉 Liu Rong　杜剑 Du Jian　杨杨Yang Yang

       从纳税人权利的司法保障谈我国税收司法改革 - 144 -

       Discusses Our Country Tax Judicial Reform——From The Taxpayer Right Judicial Guarantee

       华国庆 Hua Guoqing

       纳税人权利保护视角的税收司法改革 - 151 -

       Tax Judicial Reform: From the View of Protection of Taxpayers

       杨萍 Yang Ping　杜瑞孔 Du Ruikong

       纳税人诉讼：构成要件与程序之分析 - 158 -

       An Analysis of the Essential Ingredients and Procedures of Taxpayer’s Suit

       侯作前 Hou Zuoqian

       试论我国税务法院的设立 - 171 -

       Study on the Foundation of Tax Court

       朱大旗 Zhu Daqi　何遐祥 He Xiaxiang

       中国有必要建立税务法院吗？ - 178 -

       Does China Need Tax Courts right now?

       熊伟 Xiong Wei

       构建与完善税收司法机构体系若干问题研究 - 197 -

       Research on Construction and Improvement of the System of Tax Judicial Agencies

       涂京骞 Yu Jingjian　涂龙力 Tu Longli

       我国税收司法权划分的改革和完善 - 203 -

       On The Reform and Improvement of the Tax Judicature Division in China

       李波 Li Bo

       从结构功能主义理论看法官在税务诉讼中的角色定位——税务行政诉讼法律关系中法官的功能辨析 - 208 -

       Studies on Judicial Review System of Tax—from the Perspective of Protection for Taxpayer’ s Rights

       赵芳春Zhao Fangchun　蔡鉴 Cai Jian

       从纳税人权利保护看税收司法改革 - 217 -

       Researching Judicial Reform of Tax from Protecting Taxpayer’s Right

       蔺翠牌 Lin Cuipai　吴敏 Wu Min

       从发票大案看中国税收制度的弊端 - 221 -

       The Malpractice of Tax Law System in China: From the View of Grave Cases Concerning Invoice

       李记有 Li Jiyou

       税收司法审查制度研究——以纳税人权利保护为视角 - 223 -

       Studies on Judicial Review System of Tax——from the Perspective of Protection for Taxpayer’ s Rights

       赵芳春 Zhao Fangchun　肖亮远 Xiao Liangyuan

       纳税人问题、税务行政诉讼的特质及我国税务行政诉讼现状 - 230 -

       The Taxpayer’s Problems, the Special Quality of Tax Administrative Litigation and the Status in Our Country

        王鸿貌Wang Hongmao

       试论法院裁判在税务行政执法中的效力 - 237 -

       On Adjudication’s Effect during Execution of the Tax Authority

       李刚 Li Gang 陈钖岑 Chen Yangcen

       税收司法救济模式的比较与选择 - 245 -

       Tax Judicial Remedy Models: Comparative and Choice

       孟磊 Meng Lei

       民国税收诉讼制度述评 - 248 -

       Commentaries to Tax Litigation System during Period of the Republic of China

        杨大春 Yang Dachun

       构建我国税收司法组织机构体系的设想 - 257 -

       Designs of the System of Tax Judicial Organizations in China

       史正保 Shi Zhengbao

       论税收撤销权诉讼之被告 - 262 -

       On the Defendant of the Tax Revocation Suit

       彭立峰 Peng Lifeng

       涉税案件移送相关法律问题探讨 - 266 -

       A Study on Relevant Legal Points Regarding Tax Cases Transferring from Tax Authorities to Judicial Authorities

       滕祥志 Teng Xiangzhi

       税收执法与税收司法衔接的法律思考——以增强税收执法刚性为指导 -275 -

       Legal Thoughts about Linking Administration with Judicature in Taxation

       席晓娟 Xi Xiaojuan

       纳税人诉讼的另类视角——兼评“纳税人诉讼第一案” - 279 -

       Another Review on the Taxpayer’s Litigation——A Concurrent Commentary on the First Taxpayer’s Litigation in China

       徐阳光 Xu Yangguang

       税收司法、税收法治与和谐社会——本土化语境下的中国税收司法改革 - 289 -

       Tax Judicial, Rule of Tax Law and Harmonious Society——From A View of Tax Judicial Reform in the Context of Localization

       王桦宇 Wang Huayu

       税务法庭：求解我国税收司法的一种进路 - 299 -

       Tax Court: Approach to the Settlement of Tax Judicial Dilemma

       阮耀明 Ruan Yaoming

       论税收诉讼举证责任的分配 - 320 -

       On the Allocation of Burden of Proof in Taxation Proceeding

       翁武耀 Weng Wuyao

       税务警察制度：我国税收法治的理性选择 - 330 -

       Tax Police System: Our Rational Choice of Rule of Tax Law

       苏琴 Su Qin

       税务法庭的设置及其角色定位 - 335 -

       Establishment and Definition of Tax affairs court

       周珊珊 Zhou Shanshan

       论我国税收代位权制度的存在与发展 - 340 -

       Comment on the Existence and Development of the Right of Subrogation in Taxation

       罗文天 Luo Tianwen　夏冰 Xia Bing

       税务警察机构设置问题研究 - 344 -

       Research on the Establishment of Tax-Police Agencies

       陈金东 Chen Jindong

       税收司法改革下的纳税人权利 - 351 -

       Taxpayers’ Right: From A View of Tax Judicial Reform

       李小鹏Li Xiaopeng

       我国税务诉讼举证责任初论 - 357 -

       On the Burden of Proof in Tax Litigation

       刘为民 Liu Weimin

       论纳税人司法救济权制度的完善 - 366 -

       Improvement of the System of Judicial Relief Right

       陈菲 Chen Fei　曹炜 Cao Wei

       【国外税收法律制度与借鉴】

       【Introduction To Foreign Tax Law and Its Reference for China】

       日本租税不服申诉及租税诉讼制度 - 376-

       The System of Appealing Against Administrative Decision in Taxation and Tax Litigation in Japan

       金子宏

       30、300、3000、90000の差――　税務訴訟から見た国際比較 - 381 -

       Difference Between 30, 300, 3000,90000——International Comparison of Tax Litigation

       三木義一

       所得税理论和课题 - 390 -

       The Theory of Income Tax and Its Issues

       金子宏

       论美国加拿大英国日本的税收司法体制特点及借鉴 - 397 -

       Introduction to the Tax Judicial System of U.S., Canada, U.K. and Japan and their References For China

       傅光明 Fu Guangming

       法國租稅救濟法制基本問題 - 404 -

       Basic Issues of French Tax Remedy Laws

       黄源浩 Wong Yuen Ho

       欧盟利息税指令及其对我国的借鉴 - 417 -

       Council Directive 2003/48/EC and Its Reference For China

        崔晓静 Cui Xiaojing

       阿根廷预征所得税措施案的分析与借鉴 - 423 -

       Analysis of Argentina’s Withholding Income Tax and Its Reference For China

        龙英锋 Long Yingfeng

       论美国联邦个人所得税法上的房屋贷款利息费用扣除——内涵、范围与司法审查的着力点 - 426 -

       On the Mortgage Interest Deduction of Federal Income Taxation in U.S.: Its Connotation, Scope and Judicial Review

       陈薇芸 Chen Weiyun

       【税收法治建设与纳税人权利保护】

       【Construction of Rule of Tax Law and Protection of the Taxpayers’ Right】

       从法律限制个体权利合理性的角度评《税收征收管理法》第八十八条第一款规定 - 436 -

       Comment on Article 88(1) of Administration Law of Tax Levying and Collection From A Limiting Rights under Law With Respect to Rationality Viewpoint

       李广宇 Li Guangyu　王振宇 Wang Zhenyu

       租税国家之宪法界限──宪法解释对税捐法制发展之影响 - 440 -

       The Constitutional Limitation of the Taxation State—the Impact of Interpretation of Constitution on the Development of Tax Law

       葛克昌 Keh-chang Gee

       地方政府间税收不当竞争的法律规制 - 460 -

       On Legal Regulation of Intergovernmental Unfair Tax Competition

       徐孟洲 Xu Mengzhou 叶姗 Ye Shan

       台湾纳税者权利保护法案 - 468 -

       Protection of Taxpayers’ Right Act in Taiwan

       黄俊杰 Huang Chun-Chieh

       对资源税改革的一点构想 - 481 -

       Thinking of Resource Tax Law Reform

       薛建兰 Xue Jianlan

       我国资产证券化交易中发起人转让资产的所得税问题初探 - 484 -

       A Preliminary Study on Income Tax on the Promoter of the Asset Securitization in China

       刘燕 Liu Yan

       和谐社会与我国税法理念的变迁 - 489 -

       The Harmonious Society and Changes of the Tax Law Idea

       王茂庆 Wang Maoqing

       试析我国法律对纳税人权利的保护——以税收征管法律制度为视角 - 493 -

       Analysis of Legal protection of Taxpayers’ Right——Based on the Administrative Law of Levying and Collection

       王燕 Wang Yan

       我国税收强制执行程序的完善 - 497 -

       Improvement of the Compulsory Execution in Taxation in China

       龚荣华 Gong Ronghua

       论我国税收法治建设中的困惑与对策 - 504 -

       Embarrassment and Countermeasures in Structure of Rule of Tax Law

       顾海祯 Gu Haizhen

       纳税人知情权的探究 - 507 -

       A Probe into the Right to Know of Taxpayers

       楚风华 Chu Fenghua 李涛 Li Tao

       论推定征税的权义结构 - 513 -

       On the Structure of Right-Obligation during Presumed Tax Collection

       闫海 Yan Hai

       关于律师事务所税收征管方式之思考 - 517 -

       Thoughts of Methods for the Administrative of the Levy on Law Firm

       严锡忠 Yan Xizhong

       制约我国税收筹划行业快速发展的三大瓶颈 - 520 -

       Three Restrictions against the Rapid Development of Tax Planning Industry

       李记有 Li Jiyou

       税收法治、和谐中国 - 523-

       Rule of Tax Law and Harmonious Society in China

       魏琦 Wei Qi

       纳税人权利保护之立法完善——以澳大利亚《纳税人宪章》为例 - 525 -

       Improvement of the Legislation on Taxpayers’ Protection: Take Australian Taxpayers’ Charter for Example

       饶国栋 Rao Guodong

       聚焦上海外高桥保税物流园区 - 528 -

       Focus on Shanghai Waigaoqiao Free Trade Zone

       陆易 Lu Yi

       税务代理行业管制理论及我国实践之思考 - 531 -

       Regulation for Tax Agent Industry: Theory and Practice in China

       俞敏 Yu Min

       对我国所得税制中的经济性重复课税的思考 - 536 -

       Thoughts on Economic Double Taxation in Income Tax System in China

       菅峰 Jian Feng

       从减肥原理到税收筹划 - 540 -

       Tax Planning: from Perspective of the Theory Governing A Diet Menu

       崔荣春 Cui Rongchun

       环境税改：以环境权的重塑为核心 - 543 -

       Environmental Taxation Reform: From the Angle of New Idea on Environmental Right

       蒋亚娟 Jiang Yajuan

       财产税立法中需要注意的几个问题 - 549 -

       Issues Requiring Attention in the Property Tax Law Legislation

        陈国文 Chen Guowen

       【转让定价与国际税收协定】

       【Transfer Pricing and International Tax Convention】

       Inside the United States APA Program - 555 -

       Diane M. Ring

       Transfer Pricing in the United States Tax Court - 608 -

       David Laro

       Transfer Pricing for Intangibles and Services - 628-

       Pro. Yariv Brauner

       What is A Cost-Sharing Arrangement? - 634 -

       Robert H. Green

       Introduction to US Transfer Pricing - 644 -

       Reuven S. Avi-Yonah

       Chinese Approaches to Transfer Pricing -646-

       Dr.Liya Rong

       Under a Common Principle: A Practical Comparison of U.S. and China Transfer Pricing from an Economist’s Perspective - 648 -

       Qisheng Yu

       预先定价税制产生的动因解析 - 649 -

       Analysis of the Cause of Advanced Pricing Arrangement

       刘剑文 Liu Jianwen　熊晓青 Xiong Xiaoqing

       中国公司境外定价转移的必要性 - 653 -

       Necessity of Transfer Pricing Abroad For Chinese Corporations

       张晓冬 Zhang Xiaodong

       我国推行预约定价制的思考 - 657 -

       Legal Thoughts of Advanced Pricing Arrangement in China

       徐怡红 Xu Yihong　王学王乐 　Wang Xueli

       对完善无形资产交易中转让定价的税制的思考 - 660 -

       Bettering the Mainland Taxation System on Transfer Pricing of Intangible Property

       焦晓菲 Jiao Xiaofei

       试论预约定价税制应遵循的原则 -664 -

       Study of the Principles of Advanced Pricing Agreement

       肖波 Xiao Bo

       转移定价：控制在臂长（正常交易）范围 - 668 -

       Transfer pricing: Keeping it at arm’s length

       John Neighbour　曹明星 Bristar Cao 译

       转让定价税制中的举证责任分析 - 672 -

       The Burden of Proof in Transfer Pricing Case

       汤洁茵 Tang Jieyin

       跨国公司转让定价行为分析及我国转让定价税制的完善 - 677 -

       Transfer Pricing Behavior among Multinationals and Improvement of Tax Law on Transfer Pricing in China

       张小青 Zhang Xiaoqing

       对预约定价制的探讨及其在我国的适用 - 680 -

       Advanced Pricing Arrangement and its Application in China

       李亦中 Li Yizhong

       转让定价税制研究 - 690 -

       Research on Transfer Pricing

       王鸽 Wang Ge

       预约定价法律问题研究 - 705 -

       Research on Legal Matters Concerning Advanced Pricing Arrangement

       汤恩 Tang En

       双边预约定价安排——经济全球化下的国际税收合作 - 716 -

       BAPA: Tax Co-operation in an International Setting

       郭维真 Guo Weizhen

       电子商务给转让定价带来的新挑战 - 724 -

       New Challenges to Transfer Pricing Brought by E- commerce

       杨后鲁 Yang Houlu

       转让定价税制在反避税中的意义 - 730 -

       Transfer Pricing Regulation’s Reference for Anti Tax-Avoidance

       张维瑞 Zhang Weirui

       国家间税收争议解决机制 - 736 -

       Dispute Settlement Mechanism on Tax Affairs Between Countries

       晋瑞丽 Jin Ruili

       （本论文集收录文章截至2006年5月9日22：00）