A Study Of Optimizating China's Environment For Executing Tax Law

Now, China's environment for executing tax law had already more improvement than ever, but has a great disparity in the goal which requested with the construction socialist marketing system. The environment for executing tax law has many questions, such as difficultly of enforcing the law, the level and quality of executing tax law are low. The previous research on the environment for executing tax law lacks thoroughly and has not jumped out the nest which the headache cure head, the foot pain cure foot.After entering WTO, China's executing tax facing the challenge and the competition is more intense. Therefore, using the view of public administrative ecology, analyzing the factor of impacting environment for executing tax law, discovering the root which restricts environment for executing tax law, formulating ways and the methods which optimized the environment for executing tax law, namely builds up the environment for executing tax law that adapts to the marketing economy, conforms to rule of the international general, the government by law, fair, efficient, which has the extremely important significance of the theory and the practice.This article utilizes management, administration, legal, economic, sociology etc. relating knowledge, mainly uses the literature and the thorough investigation research unifies. Analyzing the theory of administrative ecology mainly uses the literature; Analyzing China's environment for executing tax law refers relating literature and adopts investigation methods such as the questionnaire survey.This article proposes the following viewpoint:Firstly, this article definites the environment for executing tax law from the angle of administrative ecology. The environment for executing tax law refers to ecological environment of relating with executing tax law and impacting executing tax law. The ecological environment includes economical factors, social factor, communication network, symbolism, political skeleton, human resources, and international environment and so on.Secondly, this article points out six main plights of executing tax law from the theory of administrative ecology. It highlights the plight of the economical factor and the plight of the symbolism system. The plight of the economical factor includes the economical development not balanced and the marketability degree not high restrict tax law enforcement; The area has not good tax competition which cause the tax law enforcement "the internal friction"; The fiscal budget system flaw disturbs "receivable has received". The plight of the symbolism system includes the needs of the market system of supply lack, "poor authority"; Taxation policy has the lower the legal level, "poor stability "; The current tax law has "operational gap"; The tax inspector confronts "five difficulties".Thirdly, this article analyzes the reason for our country's environment for executing tax law from the angle of administrative ecology, discovers six restricting reasons for executing tax law. Analysis of key the market economy is imperfect and the tax legal system is imperfect. The market economy is imperfect, which includes the multiple impact of the economic structure and lack of scientific System of Tax Distribution; Local protectionism causes trouble so that the tax plans management and tax law enforcement conflict. The tax legal system is imperfect, which includes tax legislation is unreasonable; Tax burden is unfair and the tax burden is heavy, and has the smell of "robbing the poor to benefit the rich "; Tax judicial security system is imperfect.Finally, this article proposes the countermeasure of optimizing our country's environment for executing tax law, which based on the theory of administrative ecology. It highlights to promote coordinating of tax and economy and perfect tax legal system. Promoting tax and economy coordination includes establishing the concept of tax and economy, to realize that the tax take from the economy to a healthy development; Establishing a correct concept of wealth, breaking the "three concepts" to enhance the affordability of tax; Updating the concept of financial management to standardize the tax competition; Perfecting tax legal system includes improving the system of tax legislation so that the tax authority has a legal basis; Simplifying the tax system to low taxes and fair tax burden; Improving the taxation system of judicial guarantees.