The Study On The Taxation Basic Law Of China

Since the foundation of People's Republic of China, we have made a lot of progress onbuilding the system of taxation law of our country. For now we did achieve one, which is amulti-leveled system consists of various taxation laws with the core of constitution. Nowadays,the system of taxation law doesn't embody the statutory taxation principle, even deviate it tosome extent with the respects of much more authorized lawmaking, administrative powerenlarged. China should learn tax legislative experience from developed countries and establishour basic law of taxation. The establishment of taxation basic law can better implement statutorytaxation principle, and to effectively improve our taxation law system.The purpose of this dissertation is to do some analysis of the establishment of the taxationbasic law. The analysis is basic on the perspective of the legal, financial and China's reality. Ihope to be able to make some valuable ideas and practical policy recommendations. My studyfocuses on some unsolved problems that must be dealt with during the legislation or after the lawbeing brought into effect. To be specific, these problems include main content of the taxationbasic law, legal status, the relationship between statutory taxation principle and this law, contentsand some other related issues.