Research And Suggestions On Establishment Of The Tax Basic Law

Building the tax basic law to improve the tax system is a great project of our country. For a long time, there are just various separate legal documents, which have much positive influence on both the legislation and enforcement and hamper the implementation of the tax law. In this condition, we should study from the successful experience of some foreign countries and establish our own tax basic law according to our own condition. As the commanding law of other separate tax laws, the establishment of the tax basic law can promote and guarantee the reform of our tax system and strength of the tax justice. On this issue, China's taxation sector has done a great deal of research and study, the 10th NPC Standing Committee has made "Tax Basic Law" into a five-year legislative plan, and the State Administration of Taxation also issued in"2008 National tax work points " to stress once again that the legislation process of Basic Law should speed up, aiming to fill the gaps and improve the tax system, and further regulate the tax activities.The author thinks that taking the successful experience of some foreign countries as references, deeply analyzing the special condition of our own country and establishing a tax basic law are the best choice of China.There are three main aspects on the establishment of the tax basic law in this paper:The first part(including Chapter 2) analyzes the flaws of China's current tax system and points the need of building the Tax Basic Law. The flaws include the incomplete system, the uncoordinated comments, the unclear levels and not standardized expressions. So establishing a tax basic law to regulate, guide and coordinate other separate laws is need for smoothing central and local revenue distribution, reforming our tax system, improving the legal system of socialism and enhancing the level of tax-law enforcement and justice.The second part (including 3 chapter) lists some representative international legislation model. There are three models: the first is the Constitution and the Tax Code model, such as USA. It has large system and complex structure, which requires high technique in legislation. The second model is the Constitution and Single Tax Laws mode, such as China. This model is relatively simple and flexible, but lack of an intermediate level, it is difficult to form a complete structure of tax laws. The third model is the Constitution, the Basic Law and Single Tax Laws model, represented by Germany. Through analyzing the Constitution and the Code model and the Constitution and Single Tax Laws model, the paper concludes that it is not suitable to China's actual situation, so the second model such as the tax systems on Japan and South Korea is better for China's national conditions.The third part (including Chapter 4 and 5) concludes the inspirations from foreign countries on model, scale, contents and principles of the basic law and makes suggestions on some key problems and difficulties. Particularly, through researching the basic law of Germany, Russia, Japan and South Korea, the paper points that the tax basic law in China should be decided on a proper scale, highlight relationship between rights and obligations, pay more attention on the administrate management. Meanwhile, during the process of legislation, there are still specific questions, such as how to name, how to determine the scope of application, what need to be reflected in the relationship between rights and obligations, how to distribute the revenue between the central government and local government, how to treat the conflicts on administration of justice and so on, which all need to be fully taken into account.The innovation points of this paper are: through international comparison and reference, pointing that what model should China choose to establish the Tax Basic Law and what scale and principles should it settled. The paper pays more attention on some possible specific questions in the legislation process and gives the author` s suggestions and solutions.