Perfect Our Country Tax Revenue Law System Conception

Since new China has been established, our country tax revenue authority division work center of gravity mainly stresses to the longitudinal division, namely central committee and in place tax revenue authority adjustment, not only the change number of times are many, moreover repeatedly. Our country present tax revenue system still was patches up in on 1994 years tax system reform frame forms, still had the old system and the old tax system brand mark, obviously speeds up, the people legal system idea along with the legal system advancement obviously strengthens, the economical whole world day by day strengthens, the Internet utilization is more popular, the market degree distinct enhancement, the public financial frame preliminary establishment, the inhabitant receives the assignment disparity enlarges, the macroscopic economical movement presents the new characteristic and the tax revenue levy rate rapid enhancement, Chinese economic society environment occurs huge change, but current is still stern according to the government by law tax situation, the tax revenue legislative work serious backwardness, fords the tax big document serious case emerges one after another incessantly, also has many difficulties and the question according to the government by law tax, the solution tax revenue law which faces each kind of question kneads dough near each kind of challenge in the practice, has been imminent. This article from angle and so on tax revenue legislation, tax revenue law enforcement, tax revenue judicature, will unify the present stage tax revenue law system existence the question, the entire aspect reform will consummate our...