Some Thoughts Of Improvement Of China's Tax Law System

Every country must have tax revenue and must be leveled in accordance with relevant laws and regulations. Tax law system refers to the uniform unity which combined by a country's different tax laws and regulations and is of great important and constitutes an important part of the law system of a country. Since the reform in the tax system in 1994, the tax law system which basically suits to the socialism market economy has been initially set up in China .Tax revenue has been growing at high rate in China. An import reason is the noticeable progress achieved in the construction of the tax law system. Governance by law was determined in the 15th National Congress of Communist Party of China as the basic principle in the running the country. Taxation by law is the constituent of governance by law and embodiment of governance by law in the field of taxation. The coherent and complete tax law system is the precondition and basis of taxation by law. Researching and improving the tax law system bears on perfecting the whole system, realizing taxation by law and nurturing the market economy system with Chinese characteristics.In the first part, this thesis summarizes the overall characteristics of the tax law system from the perspective of its current situation, and points the existing problems as follows: the incompleteness of tax law system, low stand of legislation level, instability, the roughness of legislative technology. Analysis has been made on the reasons for these problems from the following aspects: the development of tax law can't keep up with economy, lack of tax law awareness, the doctrine of legislative taxation still isn't set up in Chinese tax law system, the tax legislation power is normally exerted by many national organs at different levels. In the second part, writer compares international tax law systems on such aspects as the tax law system mode, tax legislation, tax basic law, tax law content, etc, in order to facilitate the construction of the tax law system in China. In the final part, the thesis puts forward fundamental principles in the construction of the tax law system and raises the following four key issues to be improved: firstly, we should choose the tax law system mode which suits to China's circumstances; secondly, the doctrine of legislative taxation should set up in Chinese tax law system, thirdly, the tax legislation power is perfectly distributed in national organs at different levels, finally, we should improve legislation methods. Based on the four key issues , we should erect tax constitution and tax legal principle ,take measures to set up tax basic law, improve tax laws and regulations, modify tax procedure law. Only by these means, we can improve tax law system gradually.