Study On The Tax Legal System Of Our Country

The tax legal system construction is the important component part of our socialistmodernization construction, to promote the rapid growth of the national economy is of greatassistance. This article analyzes the current tax legal problems and specific measures toimprove the legal system construction, to build with Chinese characteristics, the legal systemof Taxation, the tax gradually adapt to the significance of the development of socialist marketeconomy.With the rapid development of the socialist market economy, must with the support ofthe tax legal system to supervise the coordination. Therefore, to improve the tax legal systemconstruction, further standardize and complete and perfect legal system of tax lawenforcement, tax law, legal supervision and legal relief is the inevitable requirement of thedevelopment of history. With the deepening of reform and opening of our country,development and economic information and knowledge will increase trend, the constructionof legal system of tax revenue in our country are facing new challenges and opportunities.Therefore, in the new historical period, it is important to improve the tax legal systemconstruction in china.This paper from a practical point of view, discusses the reality and the development ofChina’s legal system of tax system.This paper starts from the basic theories of tax law. Clear and tax legal system relatedconcepts, tax and tax, tax and legal relation; starting from the function and role of Taxation,analyzes the importance of tax legalization.Then in the foundation of western tax legal origin and development, based on the presentsituation of Chinese tax law, focuses on the analysis of disadvantages and shortcomings ofChinese tax law system. We found that “the constitution” fifty-sixth or “tax administrationlaw” have not established perfect tax legal system. The tax legal system is not perfect, the taxlaw and related laws are obviously out of line, the lack of restraint and supervision ofauthorized legislation, the unreasonable structure of tax legislation, tax law enforcement therationality and legitimacy of the thought to be unified, the behavior of tax law enforcement is arbitrary and illegal, the local Tax Management Limited is the main problems existing in thetax the legal construction in China is discussed in this paper, urgent.But scholars have pointed out, the tax revenue legal principle is the product of Westerndemocracy, not in line with China’s national conditions. In this paper, the currentclassification system of financial management, national macroeconomic regulation andcontrol, the future tax system reform three big problems are discussed one by one, trying toestablish the tax legalism is a pressing matter of the moment to reform the tax system, canand should be established as soon as possible in the “constitution” and tax legal system.Finally combining with the current existing problems, and the integrated use ofcomparative analysis, historical analysis, induction and other research methods, thelegislative experience of western developed countries for reference, puts forward Suggestionsfor construction of the tax law system with Chinese characteristics, set up and improve thetax legal system with Chinese characteristics, the tax legal system into xian, formulate taxbasic law, strictly abide by the tax basic principles and reasonable division of central andlocal tax legislative authority, the tax legislation of public participation, adjust the structure oftax system in our country, gradually raise the proportion of direct tax, standardize governmentrevenue mechanism, reduce the burden of taxpayers in general, continuously improve thequality of tax law enforcement service, perfect the supervision of the tax managementmechanism, improve tax legalization huimin policy, efforts to strengthen the consciousness oftaxpayers to pay taxes in accordance with the law and other aspects put forward theSuggestions for the development of the author for the tax legal system.