The Challenge And Counterplan That The Construction Of The Legal System Of Chinese Tax Law Faces Under The Circumstance Of China's Entrance To WTO

Tax is a kind of allotment relation of the public finance income forcibly and gratisly, which satisfies the society's general need with the political power according to the standard that national law enacts. The tax legal system construction is the important part of the Superstructure. It plays an important role in the aspects of the stable credibility that guarantees the national public finance income, rightly handling the tax relation ,carrying through the policy of the Party, promoting economy develop and supporting the national rights.China entered WTO on December 10,2001, which must have influence on our current tax institution and policy. In order to be suitable for the need of the globle economy, it is very eager to inform some parts in our tax institution which are not suitable for the development of the civil and international economy to build one that adjusts to the rules of WTO and the tax institution of our socialism market economy. This essay faces to the promblems and challenges in our tax institution,building at present with the basis of WTO and several rules of tax referred to WTO and the basic circumstance of the tax institution of some major WTO countries, also with the tendency and the characteristics of tax reform of every country in the world. It mainly refers to the following parts: 1. Our tariff is far higher than the west developed countries. 2. The structure of tax system is not reasonable and it is lack of authority. 3. Though our tax structure has the tendency to be reasonable and simple, the promblems of therepetition and lack of kinds of tax still exist. 4. The comparison of the internal structure of tax legislative competence system maladjusts. It is a challenge and rare opportunity for the tax legal system construction of our country to enter WTO. If we grasp the opportunity to carry on the tax legal system construction completely, we will bring the tax legal system construction onto a new step, according to the request of the WTO, which makes our tax legal system construction in line with the world. It will play an aggressive function in strengthening the contact between our country and the world, promoting our external trade and comprehensive national strength and the national sovereignty. The writer suggests that we should reform from the following aspects according to the promblems of our tax legal system construction: 1. The application of tariff concession in China and the adjustment of tariff structure. 2. To build the tax system which takes the fundmental law of tax as the mother law with the material law and the tax adjustive law. 3. Develop the kinds of tax and structure. 4. The reform and development of the internal structure of tax legislative competence system. This essay mainly wants to give some measures with the international experiences to build a tax institution ,which is suitable for international consuetude and link up our tax with tax institution of WTO rules to make our tax internationalization.