Problems And Strategies In The State Regulation Of China's Tax Revenue

It is important to our state political system to strengthen the regulation of tax revenue. It is important to ensure a good development of the modernization of our society. Adhering to a tax system ruled by law also reflects our political system. This is of great significance in maximizing the function of our tax system and perfecting the market economy of socialism. This dissertation uses theories and facts. First, it examines the history of the regulation of China's tax revenue. It then discusses problems in legislation, enforcement, and judicature of tax regulation during different periods in history. The dissertation analyses the main causes of tax regulatory problems and investigates the lack of awareness of tax codes among legislators and a lack of high professional quality among relevant staff in these legislative bodies. The judicature of tax cannot provide professional instructions and legal basis for the solutions of these problems. Second, this dissertation provides a brief overview of systems of tax regulation in some developed foreign countries. Considering China's condition, it provides reference for the reformation of China's tax code particularly in terms of stability and rigidity of tax legislation, absolution of the enforcement of tax law, and the independence and authority of the juricature of tax law. Finally, as to how to strengthen the regulation and reformation of China's tax code, this dissertation proposes strategies in three parts: (1) how to hone tax legislation, (2) how to establish a strict enforcement system, and (3) how to amplify the judicature of tax.