Analysis Of The Current Tax Legal System In Our Country

In a country, tax legal system development is very important because it is a important part of law system of a country, and is also premise and foundation of administering tax according to law. Two tax system reforms were conducted in our country in 1984 and in 1994, and the tax legal system in force is results of the reforms. Because tax legal system development has been not paid great attention in our country in a long time, thus there are many problems in the respect. In recent years, tax law-making work has been enhanced in our country and government has put that tax law-making should be scientifically conducted and "Tax Basic Law" should be also established. The establishment of "Tax Basic Law" has been placed on the vital scientific research topics in Politics and Law University of China and Zhejiang Finance and Economics University. Beginning with the applicable law in the practice of tax law-making and tax enforcement of our country, the various key problems that are existing in terms of law-making and enforcement of current tax legal system of our country have been analyzed and discussed in the paper, the aim is to describe the major problems existing in current tax legal system of our country (that scientific and normal tax basic legal system has been not still established and many "gray law" phenomenon in tax law enforcement have appeared) and what need to beperfected immediately. The solving methods of these problems that are clearly put forward in the paper are to establish basic principles of tax legal system enhance supervision and control of tax law-making and perfect tax legal system in force, improve the quality of tax law-making and restructure tax legal system in force. The author has been engaged in tax practice in many years, these problems put by the author in paper are a summary of representative and universal problems from tax practice. The author hopes that the paper can attract tax law-maker and policy-maker attention, and supply some constructive suggestions for future tax law-making and "Tax Basic Law" to be promulgated in future two or three years.