On Legal Fiction in Tax Law

欧阳天健Aug 2025

Rating 3.5
Word count
151K words
Chapters
25
ISBN
9787301322758

Tags

Law Institution BuildingLegal FictionTax Rule of LawTax Law TheoryAdministrative FeatureLegal ResearchNormative Analysis

Summary

In the course of China's legal modernization, legal fiction has been widely employed across various fields of law. As a body of law imbued with a strong administrative character, tax law is no exception and contains a large number of legal fiction provisions. Yet research on this issue within tax law scholarship remains scarce, with only a handful of relevant works. In fact, studying this important normative question is highly necessary.

Editor's review

On Legal Fiction in Tax Law is an academic monograph that fills a gap in normative research on tax law. The author, Ouyang Tianjian, introduces the jurisprudential tool of legal fiction into the field of tax law, systematically sorting through the many fiction provisions that exist in tax law and revealing the legislative logic and administrative character behind them. The book's value lies in two respects: on the one hand, it provides a new analytical framework for tax law dogmatics, helping researchers identify the operating mechanisms of fiction techniques such as "deemed" and "presumed" in tax norms; on the other hand, it offers a theoretical reference for understanding the expansion and limitation of the elements of tax liability in practice. The issues discussed in the book are strongly normative in nature and are suitable for extended reading under topics such as general theories of tax law, tax legislation, and tax administration. Readers are advised to consult the provisions of specific tax statutes alongside the text rather than remaining at the level of abstract concepts. Readers interested in general theories of legal fiction may also use this book to observe how the technique unfolds in a specific field of administrative law.

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Reading tips

  1. Begin with the chapter on general theories of legal fiction, then move to the analysis of specific tax provisions to build a conceptual map.
  2. Read alongside the Tax Collection and Administration Law and the provisions of each tax statute, marking expressions such as "deemed" and "presumed".
  3. After finishing each chapter, restate in your own words the legislative purpose and scope of application of the fiction provision concerned.
  4. Read alternately with a general tax law textbook to avoid normative analysis becoming detached from the overall tax law system.

Contents

  1. 版权信息
  2. 序
  3. 前言
  4. 导论
  5. 第一章 从法律拟制到税法拟制
  6. 第一节 法律拟制概论
  7. 第二节 税法拟制概论
  8. 第二章 我国税法中法律拟制条款梳理
  9. 第一节 税法总论中的法律拟制——以纳税人身份的肯定与否定为视角
  10. 第二节 税法分论中的拟制条款——以各税种为检视对象
  11. 第三章 税法拟制的证成
  12. 第一节 现实吁求：税法拟制条款产生的根本动力
  13. 第二节 法理解构：税法拟制存在的正当性依据
  14. 第三节 理论基础：税法拟制背后的理论溯源
  15. 第四章 税法拟制的反思与矫正
  16. 第一节 基于税法立场的反思
  17. 第二节 基于税法建制原则的反思与矫正
  18. 第三节 基于程序正义的反思
  19. 第四节 未来路径构建——以视同销售条款为例
  20. 第五章 税收司法拟制与行政拟制的新发展
  21. 第一节 司法拟制——税收司法改革的突破口
  22. 第二节 行政拟制——以一般反避税条款的适用为突破口
  23. 结语
  24. 参考文献
  25. 后记

FAQ

Can I understand this book without a background in jurisprudence? Yes, but it is advisable to first acquire a basic understanding of legal fiction. The book sets out the theoretical background at the outset. If the terms "fiction", "presumption", and "deemed" are entirely unfamiliar, you may first read the chapters on legal technique in a jurisprudence textbook before turning to the tax law sections, which will make the reading much smoother.
Does this book directly help with tax practice? The help is rather indirect. The book does not provide filing procedures or tax planning schemes; instead, it helps readers understand why tax norms are designed as they are. For readers who need to argue the scope of application of fiction provisions or draft opinions on tax disputes, this capacity for normative analysis has practical value.
Does the book cover fiction provisions for all taxes? According to the introduction, the book focuses on the normative question of legal fiction in the field of tax law and is not a provision-by-provision commentary on all taxes. Readers should treat it as an analytical framework and theoretical exposition, and consult the current tax law texts themselves for provisions on specific taxes.

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About the author

欧阳天健 Author · Chinese

Ouyang Tianjian is a Chinese author about whom limited public information is available. He is known for one work, On Legal Fiction in Tax Law, commonly classified under law. The title indicates that his writing centers on tax law, with attention to the technique of legal fiction and its theoretical and practical issues. Legal fiction in tax law is an important method for dealing with specific facts and legal relationships, involving legal reasoning, normative design, and the boundaries of application, and it carries considerable professional and theoretical depth. The book is a specialized legal work intended mainly for tax law researchers, legal practitioners, and students in related fields. Because only this one work is included in the database, details such as the author's education, professional identity, and research focus cannot be confirmed, and a fuller picture of his writing awaits further material. The available information indicates that Ouyang Tianjian approaches legal issues from a professional angle and writes with a rigorous orientation toward both scholarship and practice.