The Format Criterion Of Master's Degree Paper Of DMU

Tax income is the important resource for the financial revenue of a nation, which is also the foundation of the national operation and the public facility construction. Therefore, it is crucial to ensure the tax income and improve the taxing environment. Regulating tax by law, as the basic policy of taxing, has been developed in our country, which also demonstrates a new stage for the reconstruction of tax law. At present, a relatively complete tax law system has been formed in China. The vitality of the law lies in its fulfill in practice, so it is very important and necessary to have the enforcement of tax law carried out legally and effectively. The connotation of taxation is vague and the denotation is also not clear, there are many problems in the process of execution, which need to be strengthen and improved. Our entrance to WTO officially on Dec. 11, 2001 has a complete and everlasting impact on Chinese society and economy. The globalization makes more requirements rise for Chinese enforcement of tax system. From the perspective of tax authority, the author has studied and discussed the relative issues, elaborated the connotation, features and significance of the enforcement of tax law via the statement of some theories on the enforcement of tax law. Furthermore, a complete Sino-foreign comparison on the basis, subject, procedure and means of the enforcement of tax law is also elaborated in this thesis. Trying to find the common features and advanced system to draw on, the author makes some suggestions for the existing questions Chinese tax law system is facing.