Research On The Construction Of Tax Law In The Cont Ext Of Investment Environment

Idea of tax law is a basic opinion,awareness and belief of taxation,and is a cognitive model of taxation that embodies and generalizes the practical ecology of taxation.The system of taxation in China is just a face and an exhibition of tax,the idea is the core which is the soul of tax.Therefore,it is also the key part of the tax law that should be paid more attention.As a foundation,idea of taxation is playing a role in determining the nature of the tax law system and affects the establishment of the tax law environment.Researching the idea of tax law is a such meaningful subject that is connected with the road of rule by law in China.First chapter is about the idea of tax law idea and transformation of rule by law.The idea of tax law can be defined as the basic opinion,awareness and belief of taxation,and is the cognitive model of tax laws on the basis that embodies and generalizes the practical ecology of tax laws.The basic view,awareness,belief or cognitive model have recognized universal significance,and in turn affect or restrict or guide the formulation of tax law,running a series of tax law practice activities.The traditional rule by tax law under the concept of tax policy constitutes an important part of the law,and tend to evolve into continue to strengthen tax and tax unified centralized government revenue tools,and the true spirit of the rule of law draw further apart.Rule of tax law refers to the good law under the premise of the tax levy,the setting up of power of tax authorities,the confirmation and protection of taxpayers' rights are a legal status confirmation and protection of the law.Chapter II is Tax law and the construction of investment environment.Rule of tax law and investment environment construction are complementary for each other.However,under the concept of rule of tax law,the governments at all levels have developed a large number of preferential tax policies under a disperse and oversimplified context.There are many problems in the structure,legislative model,legislative technology,and balance of interests.Tax law enforcement lacks a specific and operational procedure of the supervision,tax law is correspondingly weakened and lost its original function which shall play in Chinese context.Chapter III: Research on tax law of Shanghai Free Trade Zone Investment Environment Construction.The establishment of Shanghai Free Trade Zone is an important step in our country in the new period of deepening reform and opening wider exploration.It is also carrying the mission of tax law reform.Free trade zone by the income tax installments,tax management refinement,the establishment of convenient tax service system,to carry out the modernization of tax collection and management pilot,tax risk monitoring and other measures to use information system and platform,and actively create a conducive to enterprise development,the fair competition of the tax environment.However,the overall tax legislation is still relatively backward,some basic issues of legislation in the FTA has not been resolved,Some gaps in a range of areas,have not yet formed a well-organized tax law and regulations to promote investment systems.Therefore,Shanghai Free Trade Zone investment tax law environment construction should be bravely explored under the guidance of Chinese central government.The first is to build up a new legal system on tax law in the field of investment,which either fits Chinese context or international trade convention,is beneficial for the development of new investment environment.The second is to increase the development of modern taxation to realize transparency of legal enforcement and the reliability of legal procedure.The third is to improve justice system of taxation to establish a efficiency,justice,and convenient mechanism of dispute resolving.Chapter IV: Research on the Promotion of Tax Legislation for Investment Environment Construction.This chapter analyzes and demonstrates the regional preferential policies which are closely related to the construction of investment environment.We must accurately grasp the tax law idea.In principle,it should be looked as a measure of preferential tax standards and pre-request of legality of Taxation.Although the tax also has its own rationality,but it exists only in a specific range,cannot become a common phenomenon,as the basic principle of taxation authority which should not be conflicted each other.At present,weak leadership of a central government causes the excessive of preferential tax.To cure this phenomenon,we must use strong normative measures,preferential policies unified by special tax laws and regulations,the formulation of the main and legal forms should be reasonably limited.Chapter V: Research on Tax Law Enforcement for Investment Environment Construction.In the construction of investment environment,a good standards of tax law enforcement environment judgment should include high efficiency,low cost and high tax compliance.The construction of the environment tax law enforcement shall establish and improve the legal system of taxation,the facilitation of the tax law enforcement process,and save the cost of the tax information and reduce the error rate and increase of efficiency through large data collection and verification technology.To build a low-cost environment of tax law enforcement,we should optimize the tax collection and management mode,optimize the organization and personnel,strengthen the consciousness of cost,and improve the ideological consciousness and theory concept.To improve compliance with tax law,should enhance government budget,increase publicity and education,improve citizen's consciousness of tax,and establish a tax law enforcement protection system.Chapter VI: Research on The Promotion of Tax Law Judiciary for Investment Environment Construction.Judiciary of tax is a specialized mode of legal operation should follow the concept of justice and neutrality,contain professional technical requirements and strictly follow the procedure.At the same time,judicial procedures should not be too cumbersome and professional,should not be too costly,judicial procedures necessary to supplement.Specifically,the rule of “double preposition” has been discussed.Some scholars claim that it should be deleted.However,according to current investment environment,this rule can reflect the balance between the state power of taxation and taxation rights.It is a necessary rule for Chinese taxation's reform on the information sharing of taxation,the function of tax agency,and the review of administrative orders regarding taxation.