Comparative Study Of Tax Legislative Procedure Between China And America

Tax law is regarded as the "public goods" provided by the nation, its quality not only affects taxpayer's benefit directly, but also relates prosperity of the country. The rule of law is based on the legislation in the tax legislative system. Tax legislative procedure is an important part in tax legislation system. Scientific tax legislative procedure plays an important part in guaranteeing the strictness and criterion of the tax law. Therefore, some countries formulate the legislation procedural law specially. American tax legislation is established upon perfect tax legislative system, it also has the scientific tax legislative procedure which guarantees the legislation. Making a comprehensive view of tax legislation actuality in our country, tax legislation has made a big progress. There are still some problems in the tax legislative procedure which hinders the development of the rule of law in taxation seriously. Tax legislative procedure should be consummated in our country from using the successful experience abroad for reference. It plays an important role in promoting the growth of tax legislation.This paper firstly carries on the brief introduction of legislation system and tax legislative procedure in China and America, then makes a careful research on American tax legislative procedure. America is powerful in economy with federal system, its tax system is typical in the Western country. It follows the tax legislative procedure strictly in tax legislation for years which reflects many characteristics. The main performance is: tax legislation insists on constitution principle and balance of power; America has the perfect legislation hearing system; the transparency and democratic in tax legislation are advanced; The work of preparing the tax bill is adequate; tax legislative procedure is complex; legislative cycle is very long. Although the legislation system is different between China and America, there are still many aspects which are well worth comparing between them. This paper makes comparative study on tax legislative procedure between China and America from seven aspects just as: the legislation power; the legislation plan; the legislation cycle and efficiency; transparency in tax legislation; experts participated in the legislation; the legislation hearing system; the way on considering and voting procedure in legislation, in order to find differences in legislation between them. There are still some problems existed in tax legislation and legislative procedure of our country: the division of tax legislative power is not reasonable in the tax legislation; the plan in legislation is lack of prediction; the...