| Constitutive elements of taxation share the common characteristics with other constitutive elements while exhibits the unique characteristics of tax law. This mixed nature equips it with three major functions, namely statutory taxation, protection of legal interests, and identification of different taxes. However, defects in the system of constitutive elements of taxation, such as the absence of basic concepts, scope and reasonable logic, have weakened the functions of the system, caused it to deviate from the track preset by the theory of constitutive elements, and greatly reduced its instrumental value as guidance for the establishment of rule of law in the field of taxation. The author of this article suggests that the theory of constitutive elements of taxation should take the identification of eligible and necessary classes for imposing tax as its systematic driving force, qualitative and quantitative element systems as its concrete subjects of analysis, and the system of eligible and necessary causes for tax exemption as its supplements. This theory reflects the general principle of constitutive elements of taxation, meets the actual needs of tax practice, incorporates the special nature of tax law, and strengthens the three functions of constitutive elements of taxation. According to this theory, qualitative and quantitative analyses are two crucial parts of the adoption, enforcement and interpretation of tax law and reasonable assessment of taxation can be made on any economic fact through the answering of the three core questions, namely whether it is taxable, what kind of tax should be levied and how much tax should be levied, in the two-step process of transaction identification and tax evaluation. |
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