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[1]
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Internal Revenue Code (“IRC”) §11(a).
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[2]
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J. M. Li, “The Categories of Incomes under Enterprise Income Tax Law,” Latest Questions and Answers Regarding Enterprise Income Tax, Law Press, Beijing, 2009.
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[3]
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J. W. Liu, “Basic Problems in China’s Taxation Legislation,” China Tax Publishing House, Beijing, 2006.
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[4]
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“Enterprise Income Tax Law of the People’s Republic of China”.
http://www.fdi.gov.cn/pub/FDI_EN/Laws/GeneralLawsandRegultions/BasicLaws/P020070327495400001563.pdf
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[5]
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“Law of the People’s Republic of China on Tax Administration”.
http://www.chinatax.gov.cn/n6669073/n6669088/6887981.html
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[6]
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Put search term “Enterprise Income Tax” in the category “Administrative Regulation” of the powerful online legal document database in China.
http://www.chinalawinfo.com and got the result, 20 Mar- ch 2009.
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[7]
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“Regulation on the Implementation of the Enterprise Income Tax Law of the People’s Republic of China”.
http://www.lawinfochina.com/law/display.asp?db=1&id=6546
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[8]
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Put search term “Enterprise Income Tax” in the category “Administrative Institution Rule”, “Industrial Regulation”, “Local Administrative Regulation” and “Local Rule” of the powerful online legal document database in China. http://www.chinalawinfo.com and got the result, 20 Mar- ch 2009.
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[9]
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“Notice of the State Administration of Taxation on Some Tax Treatment Issues during the Implementation of the Enterprise Income Tax Law (Letter No. 202[2009] of the State Administration of Taxation)”.
http://www.lawinfochina.com/law/display.asp?db=1&id=7631
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[10]
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The State Administration of Taxation, “The notice of State Administration of Taxation on Issuing List of Aban- doned or Ineffective Legal Rules Related to Taxation)”.
http://www.whgs.gov.cn/cms/whgs03/laws/01/030201/2006-04-30.html
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[11]
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The State Administration of Taxation, “The second notice of State Administration of Taxation on Issuing List of Abandoned or Ineffective Legal Rules Related to Taxation)”.
http://law.chinalawinfo.com/newlaw2002/slc/slc.asp?db=chl&gid=102516
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[12]
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The Standing Committee of the National People’s Congress, “Law of the People’s Republic of China on Individual Income Tax,” 29 December 2007.
http://www.lawinfochina.com/law/display.asp?db=1&id=6575
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[13]
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“Interim Regulation of the People’s Republic of China on Value Added Tax,” 18 November 2008.
http://www.lawinfochina.com/law/display.asp?db=1&id=7170
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[14]
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“Provisional Regulations of the People's Republic of China on Real Estate Tax,” 15 September 1986.
http://www.lawinfochina.com/law/display.asp?db=1&id=1269
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[15]
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“Provisional Regulations of the People's Republic of China on Business Tax,” 13 December 1993.
http://www.lawinfochina.com/law/display.asp?ID=626&DB=1
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[16]
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“Notice of the Ministry of Finance and the State Administration of Taxation Concerning the Issue of Tax Credit for Enterprise Income Tax for Domestic Equipment Purchased by Foreign-Funded Enterprises”.
http://law.chinalawinfo.com/newlaw2002/SLC/SLC.asp?Db=chl&Gid=27135
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[17]
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“Notice of the State Administration of Taxation on Stopping the Implementation of the Enterprise Income Tax Deduction and Exemption Policy for the Investments of an Enterprise in Purchasing Home-Made Equipment”.
http://law.chinalawinfo.com/newlaw2002/SLC/SLC.asp?Db=chl&Gid=1053359
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[18]
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U.S. v. Alberts, 55 F. Supplement 217 (D.C.WASH. 1944)
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[19]
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N. Redlich, J. Attanasio and J. K. Goldstein, “Constitutional Law,” 5th Edition, LexisNexis, New York, 2008.
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[20]
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J. P. Bi, “A Discussion of Tax Constitutionalism in China,” Journal of AnHui University (Philosophy & Social Science), Vol. 31, 2007, p. 52.
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[21]
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S. Y. Chen, “Defects & Perfection of Taxation,” Journal of Southwest University of Political Science & Law, Vol. 1, No. 1, 1999, pp. 38-39.
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[22]
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Constitution of People’s Republic of China, “Duty to pay taxes (Article 56)”.
http://www.usconstitution.net/china.html#Article56
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[23]
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“Magna Carta”.
http://en.wikipedia.org/wiki/Magna_Carta#Temporary_provisions
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[24]
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“The Magna Carta”.
http://www.archives.gov/exhibits/featured_documents/magna_carta/
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[25]
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“The Magna Carta (The Great Charter)”.
http://www.constitution.org/eng/magnacar.htm
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[26]
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“Bill of Rights”.
http://www.statutelaw.gov.uk/content.aspx?activeTextDocId=1518621
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[27]
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“Petition of Right”.
http://en.wikipedia.org/wiki/Petition_of_Right
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[28]
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“The Petition of Right 1628”.
http://www.constitution.org/eng/petright.htm
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[29]
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J. W. Liu, “Suggestions on Taxation Constitutionalism in the Country,” Law Science Magazine, Vol. 25, No. 1, 2004, p. 77.
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[30]
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J. De, “Taxation and Constitutional Law”.
http://www.lunwentianxia.com/product.free.4976616.2/
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[31]
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S. T. Wang, “Discussion on Taxation under the Constitution,” ChangBai Journal, Vol. 6, 2004, p. 33.
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[32]
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C. S. Ma, “Country, Civil Society and Rule by Law,” The Commercial Press, Shanghai, 2002.
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[33]
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S. Y. Chen, “The Lack of Legalism of Taxation and Its Improvement,” Journal of Southwest University of Political Science & Law, Vol. 1, No. 1, 1999, p. 39.
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[34]
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C. X. Quan and L. M. Yang, “Systemization and its Realistic Meaning of Western Taxation Constitutionalism Concept,” HuNan Social Science, No. 3, 2005, p. 801.
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[35]
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“Russian Federal Tax Code”.
http://policy.mofcom.gov.cn/section/flaw!fetch.html?id=d5b1e029-4681-4db5-9aa3-463c384bdccb
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[36]
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L. C. Guo, “Russia Federal Tax System,” China Financial & Economic Publishing House, Beijing, 2000.
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[37]
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J. W. Liu and J. Y. Tang, “Analysis of Reference of General Tax Law of Germany to Legislation of China,” HeBei Law Science, Vol. 25, No. 4, 2007, p. 49.
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[38]
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J. W. Liu and J. Y. Tang, “Contents and Reference of Act on General Rules for National Tax of Japan to China,” International Taxation in China, Vol. 25, No. 12, 2007, pp. 118-120.
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[39]
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“Mission”. http://www.ustreas.gov/offices/tax-policy/
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[40]
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“Office of the Tax Legislative Counsel”.
http://www.ustreas.gov/offices/tax-policy/offices/tlc.shtml
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[41]
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“The Agency, Its Mission and Statutory Authority”.
http://www.irs.gov/irs/article/0,,id=98141,00.html
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[42]
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“Part 32, Published Guidance and Other Guidance to Taxpayers, 32.1.1.1 (08-11-2004) Role of Published Guidance in Tax Administration”.
http://www.irs.gov/irm/part32/ch01s01.html
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[43]
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“Part 1 Organization, Finance and Management, Chapter 1 Organization and Staffing, Section 6. Chief Counsel”.
http://www.irs.gov/irm/part1/ch01s05.html
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[44]
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“Part 1 Organization, Finance and Management, Chapter 2 Servicewide Policies and Authorities, Section 16. Policy Statements for the Rulings and Agreements Process”.
http://www.irs.gov/irm/part1/ch02s10.html
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[45]
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“HM Treasury, About Us, Ministerial Responsibilities”, http://www.hm-treasury.gov.uk/miniprofile_htm
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[46]
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“Review of HMRC’s Powers, Deterrents, and Safeguards”.
http://www.hmrc.gov.uk/about/powers-appeal.htm
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[47]
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“HM Treasury, About Us”.
http://www.hmrc.gov.uk/menus/aboutmenu.htm
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[48]
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“Welcome to Information and Services Concerning the Federal Fiscal Authority”.
http://www.steuerliches-info-center.de/en/003_menu_links/003_BFINV/index.php
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[49]
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A. Striegel and M. Weger, “Germany: Binding Rulings from the German Tax Authorities or the German Tax Airbag”.
http://www.mondaq.com/article.asp?articleid=28477
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[50]
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“Notice of the State Administration of Taxation Concerning the Proposed Management Methods for Tax Refund”.
http://www.lawinfochina.com/law/display.asp?db=1&id=2240
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[51]
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“Notice of the Ministry of Finance and the State Administration of Taxation Concerning the Issue of Tax Credit for Enterprise Income Tax for Domestic Equipment Purchased by Foreign-Funded Enterprises”.
http://www.lawinfochina.com/law/display.asp?db=1&id=2239
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[52]
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“Notice of the State Administration of Taxation on Distributing the Measures Concerning Enterprise Income Tax Credit on the Investment of Foreign-Funded Enterprises and Foreign Enterprises by Way of Purchasing Home Products”.
http://www.lawinfochina.com/law/display.asp?db=1&id=1029
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[53]
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“Reply of the State Administration of Taxation on How to Apply the Provisions on Deduction and Exemption of Enterprise Income Tax on Purchase of Home-Made Equipment by Foreign-Funded Enterprises Whose Total Investment Have not been Approved”.
http://www.lawinfochina.com/law/display.asp?db=1&id=3506
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[54]
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“Notice of the State Administration of Taxation on Some Issues Regarding the Credit of Enterprise Income Tax against the Investment of Foreign-Funded Enterprises and Foreign Enterprises in Purchasing Home-Made Products”.
http://www.lawinfochina.com/law/display.asp?db=1&id=4225.
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[55]
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“Circular of the Ministry of Finance and the State Administration of Taxation on the Relevant Policies of Enterprises Income Taxes on the Purchase of Home- Made Equipment by Foreign-Funded Enterprises and Foreign Enterprises”.
http://www.lawinfochina.com/law/display.asp?db=1&id=4407
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[56]
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“Notice of the Ministry of Finance and the State Administration of Taxation on Adjusting the Scope of Tax Refund Policies for the Purchase of Home-Made Equipment for Foreign-Funded Projects”.
http://www.lawinfochina.com/law/display.asp?db=1&id=5192
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[57]
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“Notice of the Ministry of Finance and the State Administration of Taxation on Stopping the Implementation of the Policy of Refunding Tax to Foreign-Funded Enterprises for Their Purchase of Home-Made Equipment”.
http://www.lawinfochina.com/law/display.asp?db=1&id=7292.
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[58]
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“Notice of the State Administration of Taxation on Stopping the Implementation of the Enterprise Income Tax Deduction and Exemption Policy for the Investments of an Enterprise in Purchasing Home-Made Equipment”.
http://www.lawinfochina.com/law/display.asp?db=1&id=6805
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[59]
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“Notice of the State Administration of Taxation and the National Development and Reform Commission on the Relevant Tax Refund Policies for Foreign-Funded Pro- jects that Purchase Home-Made Equipment”.
http://www.lawinfochina.com/law/display.asp?db=1&id=7299
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