Depends On The Government By Law Tax Extemal Environment By Our Country The Improvement

According to the government by law tax, is through the tax revenue legislative work, causes the taxation main body legally to levy taxes, the tax payment main body legally pays taxes, thus achieves the tax revenue government by law the condition. According to the government by law tax is the important constituent which legally rules a nation, is the socialist market economy intrinsic request, also is constructs the socialism harmonious society the inevitably request. According to government by law tax besides request tax affairs institution strict legally administration, but also needs to have the good external environment. Along with legally ruled a nation the plan implementation and the entire social law consciousness enhancement, our country had the quite big improvement according to the government by law tax external environment, but also had many problems, restricted our country in the very great degree to depend on the government by law tax the thorough development. Therefore, the thorough analysis according to the government by law tax external environment existence question, the discussion improvement according to the government by law tax external environment effective way and the measure, regarding promotes our country to have the important practical significance according to the government by law tax thorough development.This article divides into three parts besides the introduction: The first part elaborated the tax revenue concept, the essence and the basic characteristic, as well as depend on the government by law tax the connotation and the significance. The second part analyzed our country to depend on the government by law tax external environment existence the main question. This article believed that, at present affects our country mainly to include according to the government by law tax thorough development exterior factor: Local authority's illegal intervention; The tax revenue plan establishment is unscientific; National's tax payment consciousness is light; The related department cooperates the tax to protect the tax coordination not strength; The tax affairs agent industry development is slow; The tax revenue judicature safe guard system is not perfect; The tax revenue enforces the law the outsides upper vision to feel weak. The third part discussed the improvement to depend on the government by law tax external environment the way and the measure, including: Promotes the all levels of governments strict legally administration; The correct understanding and the processing tax revenue plan with depends on the government by law tax the relations; Diligently raises citizen's tax payment consciousness; Strengthens and improves the tax affairs institution and department concerned coordination and the coordination; Positively develops the tax affairs proxy; Speeds up the tax affairs judicature safeguard system construction; Strengthens according to the government by law tax outside supervision.