Discussion On The Problem Of Tax Law And Consumption Tax Reform

At present in our country's tax law system,there are only “Enterprise Income Tax Law”, “Personal Income Tax Law”, “The Tax Administration and Collection Law”, and “travel tax”were formulated by the National People's Congress and its standing committee in the form of law. Including the consumption tax, many uniserial tax law mostly appears in the form of provisional regulations and measures.The consumption tax is an important tax in our country. Not only has an obvious impact on the fiscal revenue and the economic structure, but also on income distribution and social equity plays an important role, even to a certain extent, it can guide the concept of consumption and improve the awareness of the environmental protection. Consumption tax reform affects every aspect of social economy.In 1994,the consumption tax is the current legal basis for the collection of consumption tax, it is clear that it is not by the National People's Congress for legislation,which weakened the China's tax legislation effectiveness and authority, the law of the formulation and implementation appeared a lot of serious problems.Is not a statutory tax revenue has even become a comprehensive deepening of reform of the resistance.Through several adjustments,the consumption tax system will continue to improve,but under the background of comprehensively deepen economic system reform, consumption tax legislation and tax legal divergence and the defects in the laws related to seriously hindered the consumption tax adjustment function.This paper sets out from the consumption tax regulation function and reform process, through introducing the general theoretical to analysis of the status of consumption tax reform in the perspective of tax legal, points out the deficiency that exist in the consumption tax reform,further proposed to adhere to the principle of tax law,to strictly limit the consumption tax authorized legislation, tax right division established to exercise power by the National People's Congress, consumption reform must be carried out within the law and other corresponding solutions,put forward some suggestions on the legitimacy construction of consumption tax reform in our country.