The 19th lecture of Peking University Economic Law Forum was successfully held
From 9:00 to 12:00 on September 23, 2019, the 19th academic lecture of the Peking University Economic Law Forum "Institutional Protection of Marriage and Family in Tax-extracting Countries" was successfully held in Conference Room 307, （Leo）koguan Building, Peking University Law School. Under the auspices of Prof. Ye Shan of Peking University Law School, this lecture was given by Prof. Ge Kechang, the visiting professor of the Soochow University Law School and the chairman of the Taiwan Tax Law Society. A.P. Zhang Zhiyong, Director of the Law Research Center of the World Trade Organization of Peking University, Peking University Law School Prof. Ma Yinan and Prof. Xing Huiqiang from the School of Law of the Central University of Finance and Economics and A.P. Guo Weizhen served as the guests of the lecture. The lecture attracted many students from Peking University Law School and Law School of Brothers College to listen to the exchange.
(Many students attended the lecture)
(Prof. Ge Kechang)
Prof. Ge Kechang used Japan's "children's wages" policy as an entry point to analyze the problems of minority births in most countries. Then he introduced the countermeasures of Germany, France and other countries, and then led to the topic of the lecture -- institutional guarantee of marriage and family in the rental and tax countries. Prof. Ge Kechang takes the three basic value principles of tax law, the protection of taxpayers' rights, and the relationship between tax law and constitution as the main contents. He introduces the connotation of the principle of equal burden of quantity and energy, the different theories of determining the scope of income and the embodiment of the value of constitution in tax law. He also combines the specific tax system design and relevant judicial practice of Germany, France, Spain and other countries, to share the tax law should be how to respond to the marriage and family are protected by special state constitution requires.
(Teacher Ma Yinan and Zhang Zhiyong)
Prof. Ge Kechang's explanation brought a vivid academic feast to the teachers and students, which sparked the enthusiasm of the teachers and classmates present. Prof. Ma Yinan, A.P. Zhang Zhiyong and A.P. Guo Weizhen have made thorough exchanges and discussions with Mr. Ge from different perspectives on the system design and concept of tax law in marriage and family security. In the subsequent interactive question and answer session, the students closely followed the theme, actively asked questions, and had a deep interaction with Prof. Ge Kechang. This lecture gave students a deeper understanding and understanding of the tax design and concept of marriage and family security, and benefited a lot.
Translated by: Qin Peizhao