Chapter Ⅰ Introduction

Ⅰ．Background

Ⅱ．Purpose

Ⅲ．Limits and Assumptions

Ⅳ．Data Analysis

Ⅴ．Outline and Synopsis

Chapter Ⅱ An Overview of the Chinese Tax Law System

Ⅰ．Introduction

Ⅱ．Historical Development of the PRC Tax Laws

2.1．Pre-1978

2.2．The Economic Reform Period 1978-1992

2.3．1994 Tax Reform

2.4．Post-WTO Accession

Ⅲ．Framework of the Chinese Tax System

3.1．Sources of the Chinese Tax Laws

3.2．Basic Factors Affecting China's Tax Law System in General

Ⅳ．Policy Considerations and the Reform of the Tax Law

4.1．A Capitalist Profit Motive？

4.2．Economic Efficiency and Tax Equity

Ⅴ．China's Tax Law Reform and Fiscal Decentralization

5.1．Overview

5.2．Overview of Fiscal Decentralization

5.3．Impact of Fiscal Decentralization

5.4．Challenges raised by fiscal decentralization

5.5．Summary

Ⅵ．Conclusion

Chapter Ⅲ The Rule of Law and Legal Reform in China

Ⅰ．Introduction

Ⅱ．The Western Rule of Law Rhetoric

2.1．The Contested Definition—Instrumental vs.Substantive

2.2．Rule of Law in Positivism and Natural Law

2.3．"Thin vs.thick"categorization-an over-asserted dichotomy

2.4．The Rule of Law-Development Rhetoric

2.5．Summary

Ⅲ．The Establishment of the Socialist Rule of Law with Chinese Characteristics

3.1．Socialist Legal Theorems

3.2．Development of Socialist rule of law

3.3．Summary

Ⅳ．The Implication of Rule of Law Conception to Contemporary China

4.1．Legal Reform in the Past Three Decades

4.2．Rule of Law vs.Rule by law

4.3．Reviewing China's legal system

4.4．Summary

Ⅴ．Prospects and Implications for China's Socialist Rule of Law

5.1．Is There a Necessity to Locate a Rule of Law Model for China?

5.2．Prospects for Chinese Legal Reform

Ⅵ．Summary

Chapter Ⅳ WTO Accession and its Implications for the Rule of Law Reform in China

Ⅰ．Introduction

Ⅱ．Overview of China's WTO Commitments

Ⅲ．Impact of WTO Accession on the China's Legal System

3.1．Market Economy

3.2．Dispute Settlement and China's WTO capacity building

3.3．Foreign Investment Law

3.4．Trade Law Regime

3.5．WTO's Normative Impacts

3.6．Judicial Review

Ⅳ．The Impact of WTO Accession on Rule of Law Development in China

Chapter Ⅴ WTO and China's Tax Law Reform-Tax Legislation

Ⅰ．Introduction

Ⅱ．Overview of WTO Principles Affecting the Tax Laws System

2.1．The non-discrimination Principle

2.2．Principle against Export Subsidies

2.3．The dispute settlement process under the WTO

Ⅲ．Overview of the impacts of WTO Principles on China's tax laws system

3.1．The binding effects of WTO agreements on the tax law system

3.2．Implication of the WTO agreements to China's tax laws reform in General

3.3．WTO's impacts on the Chinese tax law system-a normative perspective

3.4．Implications for the Tax Administration System

3.5．Summary

Ⅳ．Implications to the tax legislation reform-a formal perspective

4.1．Implications for the turnover tax system

4.2．Implications for Enterprise Income Tax

4.3．Individual income tax(IIT)

4.4．Case analysis-WTO Constraints on China's Tax Law Reform

4.5．Limitations of the WTO's Constraints

4.6．Summary

Ⅴ．Conclusion-Tax Incentive Policies under the WTO Regime

Chapter Ⅵ Tax Judicature System Reform-an Identity Loss

Ⅰ．Introduction

Ⅱ．Rationales for structuring the tax judicature system

2.1．The application of basic principles of administrative law

2.2．Judicial review and the rule of law

2.3．Development of a market economy

2.4．Pressure from the tax legislation reform

2.5．Taxpayers'rights protection awareness

2.6．A catch-up to international routines

2.7．Summary

Ⅲ．Takeaways from the U.S.experience

3.1．The evolution of the U.S.Tax Court system

3.2．Considerations for structuring a tax court system

Ⅳ．A triple whammy-prospects of Chinese tax judicature reform

4.1．A system full of peculiarities

4.2．An interesting debate-the Chinese tax court

4.3．A legitimate need of tax administration

4.4．Judicial review through the lens of tax judicature

4.5．The Taxpayers'interests perspective

4.6．Summary

Ⅴ．Submission of proposals for China's tax judicature reform

5.1．Two Prongs of tax judicature reform

5.2．Repudiation of the full-payment rule

5.3．Summary judgment for small tax cases

5.4．Cautious restructuring of the tax administrative reconsideration

5.5．Building up tax expertise

5.6．Subject general administrative actions to judicial review

5.7．Tax Court

5.8．Summary

Ⅵ．Conclusion

Chapter Ⅶ Tax Treatment of Nonprofit Organizations-A Comparative Study

Ⅰ．Introduction

Ⅱ．Overview and Background of Nonprofit Sector Laws in China

2.1．Historical Development

2.2．Summary of Current Laws and Regulations in China

2.3．Tax treatment of Chinese NGOs

Ⅲ．Current U.S.Federal NGO Tax Exemption System—An Institutionaland Theoretical Analysis

3.1．The Exemption

3.2．Theories of Charitable Exemption

3.3．Overview of Financial Incentives in the NGO Sector

Ⅳ．The Charitable Tax-exemption System in Practice—a Further Comparison

4.1．Formation and Registration

4.2．Recognized Exempt Purpose and Definition of Charity

4.3．Requirement of Operation for an Exempt Purpose

4.4．Prohibition of Private Inurement

4.5．NGO Asset Management upon Dissolution,Termination and Liquidation

4.6．Tax Culture

Ⅴ．Conclusion

Chapter Ⅷ Summary and Conclusion