
	Journal of Foreign Legislation and Comparative Law Reference: V.V. Sevalnev Sources of Legal Regulation of the Innovative Sector of the People’s Republic of China // Journal of Foreign Legislation and Comparative Law. 2012. № 1. P. 150-161. URL: https://en.nbpublish.com/library_read_article.php?id=59368 V.V. Sevalnev Sources of Legal Regulation of the Innovative Sector of the People’s Republic of China Abstract: The article is devoted to the analysis of the sources of legal regulation of taxation of innovative sector of the People’s Republic of China. The author also discussed some aspects of the classification of sources of the legal regulation of taxation in China, proposed a system of its hierarchy, and analyzed general trends of the development of tax legislation. Keywords: comparative law, taxation, innovative sector, legal regulation, tax legislation, sources of tax legislation, the Constitution of the PRC, tax act, legal regulation, international treaty. This article can be downloaded freely in PDF format for reading. Download article This article written in Russian. You can find original text of the article here . References 1. Alekseev S.S. Pravo: azbuka — teoriya — filosofiya: Opyt kompleksnogo issledovaniya. M.: «Sta-tut», 1999. 712 s. 2. Vasil'ev S.V. Pravovye sredstva nalogovogo stimulirovaniya innovatsionnoi deyatel'nosti. M.: Torgovo-promyshlennaya palata Rossiiskoi Federatsii, 2008. 120 s. 3. Konstitutsii stran Azii: v 3-kh tt./ pod red. T.Ya. Khabrievoi. M.: Institut zakonodatel'stva i srav-nitel'nogo pravovedeniya pri Pravitel'stve RF: Norma, 2010. T. 3: Dal'nii Vostok. 1040 s. 4. Kucherov I.I. Nalogovoe pravo zarubezhnykh stran: Kurs lektsii. M.: AO «Tsentr YurInfoR», 2003.374 s. 5. Orlov M.Yu. Desyat' lektsii o nalogovom prave Rossii: Uchebnoe posobie. M.: Izdatel'skii Dom «Go-rodets», 2009. 208 s. 6. Sovremennoe zakonodatel'stvo Kitaiskoi Narodnoi Respubliki. Sbornik normativnykh aktov / So-stavitel', redaktor i a vtor predisloviya L.M. Gudoshnikov. M.: IKD "Zertsalo-M", 2004. 432s. 7. Troshchinskii P.V. Yuridicheskaya otvetstvennost' v prave Kitaiskoi Narodnoi Respubliki. M.: IDV RAN, 2011. 272 s. 8. Shepenko R.A. Nalogovoe pravo K itaya: istochniki i s ub''ekty. M.: Statut, 2004. 414 s. 9. Shepenko R.A. Pravovoe regulirovanie nalogooblozheniya v Kitaiskoi Narodnoi Respublike. M.: «Muravei», 2001. 200 s. 10. 王曙光, 税法学. 第二版. 东北财经大学出版.: 2007. 479页. Normativnye pravovye akty: 1. Zakon K NR «O p ravotvorchestve» ( Perevod: k.yu.n., s.n.s. Ts PIK I DV RAN Troshchinskii P.V.) 2000 g. URL: http://chinalawinfo.ru/other/law_legislation. 2. Informatsionnoe soobshchenie Minfina RF ot 06.06.2008 «O territorial'noi sfere primeneniya Soglasheniya mezhdu Pravitel'stvom Rossiiskoi Federatsii i Pravitel'stvom Kitaiskoi Narodnoi Respubliki ob izbezhanii dvoinogo nalogooblozheniya i predotvrashchenii ukloneniya ot nalogooblo-zheniya v otnoshenii nalogov na dokhody», dokument opublikovan ne byl. Po dannym SP Konsul'tant plyus. 3. Pis'mo Gosnalogsluzhby RF ot 11.12.1997 g. № VG-6-06/856 «O primenenii soglashenii ob izbezha-nii dvoinogo nalogooblozheniya», dokument opublikovan ne byl. Po dannym SP Konsul'tant plyus. 4. SZ RF: 03.03.1997. № 9. st. 1020. “Rossiiskaya gazeta”. № 43-44. 04.03.1997. 5. 中国最新宪法全文(1982年发布,2004年修正,至2007年为止最新)URL.: http://www.lawtime.cn/zhishi/ fagui/2007031747933.html (na kitaiskom yazyke). 6. 中华人民共和国个人所得税法实施条例(2011年) URL: http://www.chinacourt.org/f lwk/show.php?file_ id=146391 (na kitaiskom yazyke). 7. 中华人民共和国税收征收管理法(na kitaiskom yazyke) URL.: http://www.gov.cn/banshi/2005-08/31/ content_146791.htm. 8. 中华人民共和国外商投资企业和外国企业所得税法 (此文件2008年1月1日起废止) URL: http://www.js-ntax. gov.cn/Page/StatuteDetail.aspx?StatuteID=2385 (na kitaiskom yazyke). 9. 中华人民共和国宪法URL: http://www.people.com.cn/GB/shehui/1060/2391834.html (na kitaiskom yazyke). 10. 中华人民共和国宪法全文(1954年)URL: http://china.findlaw.cn/info/guojiafa/xff l/95747_11.html (na ki-taiskom yazyke). 11. 北京市关于进一步促进高新技术产业发展的若干规定URL: http://www.investsjs.gov.cn/a/province/401. html (na kitaiskom yazyke). Istochniki seti internet: 1. Biblioteka Gumer — Pravo i Yurisprudentsiya Istoriya gosudarstva i prava zarubezhnykh stran Gla-va 23. Pravo K itaya. URL:http://www.gumer.info/bibliotek_Buks/Pravo/istrp/56.php 2. Shepenko R.A. «Vtoroi uroven'» nalogovogo zakonodatel'stva KNR URL.: http://www.vestnik.mgimo. ru/fileserver/01/vestnik_01-06.pdf 3. 我国对外签订避免双重征税协定一览表 URL: http://www.chinatax.gov.cn/n8136506/n8136593/n8137537/ n8687294/8688432.html (na kitaiskom yazyke)

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V.V. Sevalnev Sources of Legal Regulation of the Innovative Sector of the People’s Republic of China