The substantive law of tax law includes individual income tax law, enterprise income tax law and vehicle and vessel tax law. The Tax Procedure Law is the Law of People's Republic of China (PRC) on the Administration of Tax Collection.
The legal departments are divided as follows:
1. Constitution (including: Constitution, Organization Law of State Organs, Election Law and Representative Law, Nationality Law, National Flag Law, Basic Law of Special Administrative Region, Law on Regional National Autonomy, Law on Basic Rights of Citizens, Law on Judges, Law on Procurators, Legislation Law and Authorization Law)
2. Administrative law (including: National Security Law, Organic Law of Urban Residents' Committees, Organic Law of Villagers' Committees, Prison Law, Higher Education Law, Food Hygiene Law, Drug Administration Law and Customs Law)
3. Civil and commercial law. It is the general name of legal norms to adjust the personal relationship and property relationship between natural persons, legal persons and other unincorporated organizations with equal civil subjects. It is the general name of legal norms regulating commercial relations between equal subjects (including: laws and regulations on property rights, creditor's rights, intellectual property rights, marriage, family, adoption and inheritance, laws and regulations on corporate bankruptcy, securities, futures, insurance, bills, maritime commerce, etc. )
4. Criminal law. Laws that stipulate crimes, criminal responsibilities and penalties are the general name of legal norms that the ruling class in power stipulates which acts are crimes, what criminal responsibilities they should bear and what criminal penalties they should give to criminals in order to safeguard their political rule and economic interests.
5. Economic law (including laws on national economic and social development planning, plans and policies, laws on principles and policies of economic system reform, budget law, audit law, accounting law, statistics law, agricultural law, enterprise law, banking law, market order law, tax law, land management law, etc.). ).)
6. Procedural law is the guarantee for the correct implementation of substantive law, and trial activities are the comprehensive application of substantive law and procedural law. As the symmetry of substantive law, we can't simply equate procedural law with procedural law or trial law, because procedural law is a big concept, including administrative procedural law, legislative procedural law, election rules, rules of procedure and other non-procedural laws, as well as administrative procedural law, criminal procedural law and civil procedural law. (Including Criminal Procedure Law, Civil Procedure Law, Administrative Procedure Law, Arbitration Law, Lawyers Law, Notarization Law, Mediation Law, etc. ).
7. Social law (including: legal norms to protect vulnerable groups, such as the law on the protection of minors and the law on the protection of the rights and interests of the elderly, etc.). ); Legal norms for maintaining social stability, such as labor law and social security law; Legal norms to protect natural resources and ecological environment, such as environmental protection law, energy law, natural resources protection law, ecological law, etc. ; Legal norms to promote social welfare, such as community service law, lottery law, human organ and remains donation law, and courageous support law; Legal norms to promote the development of science, education, culture, health and sports, such as teacher law, scientific and technological progress law, compulsory education law, education law, health law and so on. )
8. Military law refers to laws and regulations related to military management and national defense construction, including the Military Service Law, the National Defense Law, the Regulations on the Military Rank of the China People's Liberation Army, the Law on the Protection of Military Facilities, the Regulations on the Service of Officers in Active Service of the Chinese People's Liberation Army, the Regulations on the Service of Soldiers in Active Service of the China People's Liberation Army, the Garrison Law of the Hong Kong Special Administrative Region and the Regulations on Pension and Preferential Treatment for Soldiers. Military law is the sum of legal norms regulating the legal relationship between national defense construction and military affairs.