| The new taxation revenue law has been issued in 2001. From the condition of implement in two years, the new law has a great development and improvement. But there are many defaults in many aspects. And it mainly manifests in fine for delaying payment system of taxation, tax registration system and system of delayed paying taxes. It also manifests that the taxation revenue law does not match with the law and regulation of related departments, such as rules of business management and financial regulations. And it also does not well connect with the criminal law, administration punishment law and etc. The new law still can not protect the power of taxpayer enough, the regulation of law can not match with operation. Above defaults are caused by many reasons. The main reason is that it does not research the legislation theory of taxation revenue completely. And other reasons are such as old ideas about taxation revenue laws in history, weak consciousness, bond by political and economical condition, especially the old administration interference and incornpletiori of market economy. All these factors caused the taxation revenue laws lacking of legislation foundation and incompletion of law. So the current condition of taxation revenue is not so good. We need synthetically consider the taxation revenue laws. And firstly we need to regulate outside condition of taxation revenue laws, such as completing financial system, specifying behavior of market economy. Then we should improve the legislation system of taxation revenue, foundational laws of taxation revenue and specifying the execution of taxation revenue. This needs buildup a taxation team with good sense of laws, fight against the illegal behaviors in taxation revenue, research methods of taxation revenue and specify administration of Nation revenue. Only by these means can we truly settle a completed taxaden revenue laws. Thus it can really fulfilled and get good effects in taxation legality.
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