Talk About The Perfection Of The Legal System Of Tax Allowance Of Our Country

The important component of wanting one , the full play of the whole function of tax law of the direct relation that tax allowance levies a tax. But in tax law circles, work and document explained thoroughly to go on also little specially to tax allowance legal system, our country current tax allowance legal system have all sorts of drawback and insufficient having some relations to serious lagging of research their. Following socialist market economy is being perfected constantly, the industrial structure is being upgraded progressively , the international economic process of integration is being accelerated, especially after our country enters the WTO , pressure and challenge that the legal system of tax allowance faces are greater and greater! So, carry on relevant discussions to the legal theory of tax allowance and use the experience and lessons of the developed country and developing country for reference, putting forward the countermeasure of perfecting the legal system of tax allowance of our country has deep theory meaning and practice meaning! This text uses theory research , China and foreign countries to compare and analyse the research approach to combine together with the real example, current situation , function , carrying on the more comprehensive and analysis , discussion systematically insufficiently and has perfected the countermeasure of the legal system of tax allowance to our country. The first part of this text has made an exhaustive analysis to the relation between essence , tax revenue and tax law of the tax revenue at first, and then introduce the concept of tax allowance , put forward the necessity question of tax allowance . Organize discussion to the legal system of current tax allowance of our country afterwards , has reviewed the formulation background of the legal system of tax allowance of our country, introduce tax allowance concerning foreign affairs and regional tax allowance especially, and has commented to its positive aspect, passive aspect respectively. This text second part make an introduction and prove with theory that tax allowance correlated with to tax allowance legal principle , tax revenue neutral principle and WTO principle ,etc.. Point out at the modern " tax country " , as tax law of " legal norm of infringing etc. " clearly at first, must establish the legal principle of the tax revenue . And tax allowance is to " infringing indirectly " of the national property right, so it is necessary to give the legal principle of tax allowance clearly. While touching upon the neutral principle of the tax revenue , have explained the evolution process of the neutral meaning of the tax revenue, have probed into its connection with market economy, the relation between neutral principle of tax revenue of dialectical analysis and tax revenue macro adjustments and controls. At WTO of touching upon among the system and tax allowance relevant principle, after not making an introduction to relevant principle, have analyse the relation between WTO principle and market economy, has discussed the impact to the legal system of tax allowance of our country of WTO principle in an all-round way, and require to point out the basic orientation of the legal system reform of tax allowance of our country according to WTO principle. This　text　the　third　part,to　including　developed　country　and　can't　develop　it　introduce　after　making　outline　in　China　the　tax　allowance　systems　not　legal　not　from　countries　all　over　the　world　inside,　have　analyse　the　successful　experience　of　the　developed　country,　has　summarized　the　failure　lessons　of　developing　countries　too.　The　fourth　part　of　this　text,　on　the　basis　of　the　thing　that　three　parts　in　the　front　are　described　,　according　to　the　theory　principle　of　tax　allowance,　use　the　experience　,　lesson　of　the　countries　all　over　the　world　for　reference　,　to　the　reality　of　our　country　,　have　put　forward　countermeasure　and　suggestion　of　perfecting　the　legal　system　of　tax　allowance　of　our　country　from　nine　respects　progressively　.　This　text　innovation　lie　in　establish　tax　revenue　legal　current　situation　of　doctrine　among　constitution　yet　at　present　to　our　country　to　some　extent,　propose　the　legal　principle　of　tax　allowance　clearly,　point　out　that　does　not　adhere　to　the　legal　principle　of　tax　allowance　,　the　legal　principle　of　the　tax　revenue　will　all　go;　To　tax　allowance　being　as　macro　adjustments　and　controls　excessive　situation　that　rely　on　for　counsel　measure,　appropriate　and　law　border　to　explain　macro　adjustments　and　controls　of　the　tax　revenue;　To　the　state　of　the　delegated　legislation　in　vogue　,　introduce　the　theory　of　legal　economics,　propose　drawing　lessons　from　the　foreign　advanced　method,　set　up　the　cost　that　the　administration　legislates　-　the　income　and　appraise　the　system,　legislate　to　examine　strictly　the　administration;　To　the　reality　of　the　tax　allowance　of　our　country　with　not　good　enough　result　,　propose　perfecting　the　law　of　the　budget,　set　up　the　tax　type　management　system　of　budget　for　expenditure,　in　order　to　improve　benefit　of　tax　allowance;　Develop　the　out-of-balance　national　conditions　to　the　area,　appeal　for　making　the　area　and　develop　the　law　proportionally,　it　is　current　to　the　coastal　legal　system　of　tax　allowance　that　slopes　to　change,　"　emerging　in　order　to　support　greatly　in　the　middle　part　"　,　"　development　of　western　regions　".