On The Modernity's Problem Of Tax Law In China In View Of The Eco-tax Law

The concept of modernity has its dual implications. It involves rationalization of the idea modernization of the external social structure, and the emotional depth of the cultural psychological structure. The problem of modernity is a result of ideal self-cristism that modernization has been its social movement as a problem for introspection of social movement's structure of modernization. The essence of the problem of modernity lies in its lack of favaluable ideality and the human crisisit reveals of existence. The problem of modernity of tax-law in China is a practice accompanying problem of Chinese laws modernity. But the question is extremely extensive and far-reaching. The author wants to perspective the problem of modernity of Chinese tax law by choicing eco-tax law as a narrow view.Through modernity ,the author raises Chinese tax law has lagging on depth of the cultural psychological structure—missing the fair-conception for development of persistence;Modernization of tax has one of obstacles —mixing of tax and expense;Chinese tax law has deficiency on the idea modernization of the external social structure-vacuum of eco-tax law .Aiming directly at above these problems, author tries to achieve relevantly responds: firstly, to establish the fair-conception for sustainable development;secondly, to set up eco-tax law. Finally, to be present any tension between above the both through analyzing realistic predicament with eco-tax law. In this way, problem of modernity on tax-law could be resolved to certain extent.