Typological Analysis of Tax Provisions in Non-Tax Legislation

A significant number of tax-related provisions are embedded within China’s non-tax legislation. However, compared with the structurally rigorous and institutionally complete tax provisions found in tax laws, those in non-tax laws tend to exhibit diverse forms, ambiguous language, and broadly delegated authority. This paper systematically analyzes tax provisions in 290 non-tax laws and constructs a typological framework based on criteria such as functional orientation, substantive content, and legal structural positioning. The analysis identifies the fundamental types of tax provisions in non-tax legislation and compares them with those in 16 formal tax laws. The study reveals common issues including legislative overreach, disjointed enforcement, and regulatory fragmentation. To address these, the paper recommends clarifying the boundaries of application, standardizing authorization clauses, and promoting the consolidation of substantive rules. These measures aim to enhance the tax legislative framework and advance the modernization of tax governance.

1. Chen Jinlin. Thirty Years of Tax Crime Governance: The Expansion and Contraction of Typical Statutory Offenses [J] // Law Review. — 2025. — № 43 (02). — Р. 62—72.

2. Gong Puguang. Promoting High-Quality Development of Charitable Causes in the New Era Through Good Laws and Governance: A Retrospective and Outlook on the Revision of the Charity Law [J] // Social Policy Research. — 2024. — № 03. — Р. 3—14+131.

3. Gu Cheng, Wang Qian. A Review of Tax Theory Research in 2022 [J] // Tax Research. — 2023. — № 03. — Р. 25—33.

4. Liu Jianwen, Chen Lijiao. The Logic and Pathways of Tax Law in Promoting the High-Quality Development of the Private Economy [J] // Learning and Practice. — 2025. — № 06. — Р. 24—34+2.

5. Liu Jianwen. Legal Reflections and Institutional Optimization of Personal Income Tax under the Principle of Fair Distribution [J] // Law Review. — 2025. — № 43 (04). — Р. 1—12.

6. Wu Siyuan. A Systematic Reflection and Optimization of Authorized Legislation in China [J] // Journal of Shanghai University (Social Sciences Edition). — 2025. — № 42 (04). — Р. 29—42.

7. Xiong Wei. The Systemic Construction and Practical Pathways for Fully Implementing the Principle of Tax Legality [J] // Chinese Journal of Law. — 2025. — № 03. — Р. 5—23.

8. Ye Jinyu. Legal Reflections on Tax Preferential Provisions in Non-Tax Laws and Legislative Coordination [J] // Law. — 2024. — № 9. — Р. 156—176.

9. Ye Jinyu. The Unity of Order and Systemic Advancement of Administrative Approval Clauses in Tax Law [J] // Law and Business Research. — 2024. — № 41 (06). — Р. 151—166.

10. Zhai Jiguang, Ou Yuanyuan. A Review of Tax Rule of Law Research in 2024 [J] // Tax Research. — 2025. — № 03. — Р. 23—30.

11. Zhang Wansu. The Practical Advancement from Tax Legality to Tax Rule of Law: Centered on Further Implementing the Principle of Tax Legality [J] // Legal Studies. — 2023. — № 45 (01). — Р. 162—178.

12. Zhou Bo, Zhang Aixue. China’s Tax System Reform: Successful Experiences, Challenges, and Prospects for Future Reforms [J/OL] // Journal of Guizhou University of Finance and Economics. — P. 1—9.