The Research Of The Cent Tax Blows

The tax system as a financial management system, to handle its more scientific central and local financial authority and powers, widely used in Western countries. China's 1994 foreign experience in light of China's actual situation in the tax system with the characteristics of China's financial system.Implementation of the tax system more than 10 years of practice has proved that this system is the framework of the development of China's market economy, but also more successful. It can be said that the implementation of the tax system, the initial rationalize our fiscal authority of the central and local governments, relations between the central and local mobilization of the enthusiasm of the central fiscal revenue increased by raising the national fiscal revenue accounted for revenue in the GDP and the proportion of the central fiscal revenue in the country Financial income "two proportions"; enhanced the state's regulation and control of the gap between local and the ability to build compatible with the market economy to a modern public financial management system for the basic framework.However, the existing system of the tax system that is based on the operation of the government functions of the central and local income distribution. For more than 10 years, the government function has undergone great changes, the market economy is improved, the tax system is the financial management system has emerged that are incompatible with economic and social development in many areas:Specific performance in the following areas: First, the tax legislation backward;Second, the right of non-standard tax, tax collection uncoordinated with each other;Third, some taxes are imperfect, especially local tax system is seriously defective;Fourth, the establishment of transfer payments reasonable enough, the extent of supervision be strengthened; Fifth, in the following financial management system is not yet perfect.Above problems, the final analysis is due to China's tax law the tax system lags behind the building and imperfections, therefore, we should improve our system of the tax system, the existing tax system to study the legal issues are highly realistic significance and necessity. This paper is in such a consideration, through successful experience from abroad, in light of China's legal construction of the actual condition of China's current system of tax distribution system of legal issues, an analysis of the current tax system in the legal system, find more reasonable recommendations.This paper mainly theoretical analysis and empirical analysis of the methods, and use comparative analysis, integrated analysis, factor analysis, and other tools for quantitative analysis of the tax system in China to explore legal issues, compare a variety of foreign tax system model analysis on China's financial system development of the comprehensive construction of China's national conditions and legal reality, combines legal, financial, economics and other disciplines knowledge of the tax system of legal issues and the analytical system, the tax system to identify the existence of the legal issues, as well as exploring measures to solve the problem, our tax system to compensate for the inadequacy of the legal system , the tax system to improve China's legal system to make recommendations.