China's Tax Cost Of Legal Control Study

With the economical development, our country tax revenue is increasing every year. This is a good deed to our country's development. But we cannot neglect the fact that our tax revenue cost is also increasing year by year. Controlling and balancing good tax revenue and the cost relations will play the influential role to our entire tax revenue environment's healthy development."the People's Republic of China Legislation Law"had stipulated explicitly the tax revenue should makes the law by National People's Congress and the standing committee, the formulation has not been possible to be authorized the State Council on the partial item formulation administrative rules and regulations, simultaneously the State Council must strictly exercises this authority according to the authorized goal and the scope. And, authorized legislation item, in formulation law conditions are ripe, by National People's Congress and Standing committee prompt formulation law, after legal formulation, legislates the item authorization to abolish correspondingly. Opposite in the every year new releasing about the tax revenue administrative rules and regulations, our country's tax revenue aspect laws and regulations actually slow progress; Moreover present to our country's tax revenue system's understanding, still carried in the administration stratification plane, this had decided our country tax revenue system's polygraph, simultaneously also affects is levying taxes personnel's efficiency and taxpayer's enthusiasm; Some taxation organization's unscientific establishment, the collection looks up the assignment unreasonable as well as taxation method backwardness is affecting our country's tax revenue cost.In view of these phenomena, this article tries to discuss the problem from the consummation law angle. The article mainly involves three aspects: legislative improvement, the tax revenue law improvement and to ponder the tax affairs legal system. This article writes the goal hoping to the tax revenue cost research, not only limits in the administration stratification plane; The tax revenue question is also the administration question, carefully examines from the legal angle and consummates, mature and perfect is of great help regarding our country tax revenue system.