The Legislation Path to Tax Law from Civil Law Norms:the Norm Allocation Techniques to Connect Public Law and Private Law

The fact that civil law norms would enter the realm of tax law is unalterable;it is also verified by the legislative practices.The fuzzy region between civil law and tax law and the specialties ofautonomyandcontrolin civil law norms have provided the institutional room for the entrance of civil law norms into tax laws.Considering the bottom line of the private law autonomy,the tax law should focus on the introduction of the one party authorization norm,the specific third party authorization norm and the semi-mandatory norm in the civil law;at the same time,the legislative ideas and thecontrolledresources contained in the arbitrary norms and mandatory norms should be absorbed.Considering the current tax legislation,it is more suitable to adopt the setting technique for the entrance of civil law norms into the realm of tax law.However,judging from angle of the integration between public law and private law,the guiding technique has surely more advantages,which can be accepted as a kind of long-range technology.No matter what kind of legislative technology is adopted,to realize the connection between public law and private law through the entrance of civil law norms into the realm of tax law can directly examine and weigh the legislation technique and legislative ethics of the legislators.