The Taxation Policy Regulations In China Under Economy Globalization

Economy globalization is not only a remarkable characteristic of the current world economy development, but also the inevitable result of human society development. With investigating the development history of economy globalization, this article makes a trial to outline the main characteristics of economy globalization and general movement law and make the definition of the concept of the Taxation Policy Regulations. Such definition not only points out the nature and feature of the Taxation Policy Regulations, but also stresses that the base of the Taxation Policy Regulations is the tax collection' duty against economy regulation and control .Under the condition of economy globalization, the Taxation Policy Regulations shows the seven new characteristics. This article views the current the Taxation Policy Regulations in China from visual angle of globalization and mentions eight matters against these matters as well as raises five principles of reform. On the base of specific target of tax system reform, it requires to further set up taxation preferential policy system to improve taxation law system and to protect tax-collection sovereign rights as well as to strengthen international cooperation, etc. and to promote the Taxation Policy Regulations system.