Formulates Our Country Tax Revenue Fundamental Law Way Choice Research

Since the founding of the PRC, China's legal construction of taxation has made considerable progress which has been basically formed a constitution as the core and the various tax laws. However, in China's constitution in the tax-related content on inadequate and can not play a direct tax role in the emergence of various problems that the imperfections of the tax law system in the new historical background of in-depth tax practice has become increasingly exposed. Therefore, in recent years academics on the Basic Law was promulgated many of revenue, agreed that China's tax revenue to be the establishment of the Basic Law. The law will be the development of China's legal system to further improve revenue and standardize the tax acts and strengthen tax administration of justice a major initiative, with far-reaching theoretical and practical significance .This article divides into three parts:The first part mainly introduced tax revenue fundamental law basic theory, including the tax revenue fundamental law struggle, tax revenue fundamental law name localization analysis, and the tax revenue fundamental law the nature, the characteristic, as well as the tax revenue fundamental law significance and the value.The second part has analyzed our country current tax revenue legislation present situation, as a result of the tax revenue legislation's flaw and the insufficiency, has further analyzed the formulation tax revenue fundamental law necessity, current makes this kind of law from the practice and the theory angle to our country to carry on the analysis elaboration.The third part is this article's key content, which is formulates the tax revenue fundamental law way choice to our country to conduct the analytical study. To analyzed the tax revenue fundamental law legislative pattern which is quite mature through the foreign country and the perfect tax revenue basic legal system, unifies our country own national condition and the characteristic, releases the tax revenue fundamental law to our country to propose as soon as possible profits from the significance, the concrete way's choice includes: Our country tax revenue fundamental law concrete legislation pattern's choice, about the tax revenue fundamental law's basic principle, the tax revenue fundamental law carries on the analysis to the taxpayer right's safeguard mechanism question.Last part has analyzed the tax revenue fundamental law and other related legal relations. Finally, through to our country tax revenue fundamental law comprehensive analytical study, hoped that follows our country tax revenue fundamental law releasing, can cause our country tax revenue legal framework's further consummation to govern the tax goal legally with our country realization.