The Legal Research On Issues Of The Current Tax Revenue System In China

In 1994, our country carried on the reform of the countrywide tax revenue system, initially establishing the fundamental frame of tax system that adapted to the development of the socialism market economy. This reform was comprehensive, overall and normalization since the establishment of China. It was also the significant milestone in the tax revenue statue building history of our country in that its involvement and the depth of the reformation were unknown before, playing great role in the development of the economic and society. Yet with the development of the market economy of our country and the new changes after entry into the WTO, the contradiction that the current tax system in effect can not adapt to the market economy development has been stressed day by day, and we have to reform the available tax system."Decisions on perfecting several problems of socialism market economy system", enacted by the meeting of our Party, proposed the golden rule "simplifying the tax system, widening the foundation of duty, dropping the rate of taxation, and tightening tax collection and administration", and deployed the new reform of tax system. The new reform has been underway completely. In order to promote this reform going smoothly, the writer pointed out the fault and the defect of the tax revenue statue administration, the legislation of tax revenue, the protection of taxpayers' rights and interests, discrimination against taxpayers, tax administrative penalty, tax check, choice of value added tax types, the tax threshold and so on, exiting in the current tax revenue system of our country. From the two aspects of theory and practice, the writer analyzes the background and the reasons of these problems, especially placing extra emphasis on the perspective of knowledge of tax revenue legal theory and other interrelated statue information. On the basis of many years' working experience, the writer proposes the following legal research from China's actual conditions, meanwhile combining the present study of domestic scholars and experts. It is suggested that we should learn from the successful experience abroad, adopt international practices energetically, make China's tax revenue legal administration standardize further, speed up the tax revenue legislation progress completely, strengthen and perfect the protection of taxpayers' rights and interests, eliminate discrimination against taxpayers, complete tax administrative penalty, reform the tax inspecting system , optimize the collecting administration of value added tax, carry out the transformation of the value added tax in due time, and call off the policy of the value added tax threshold.