A Study Of The Establishment Of General Tax Law In China

With the improvement of tax position and the popularity of the concept of tax law in modern life, people expect more on the construction of standard tax system. In this case, it's urgent to enact a general tax law, which may include relevant tax legislation, tax law enforcement, tax justice, tax law compliance and tax law supervision, to command, constrain, guide, and coordinate some special tax laws and regulations, meanwhile to reinforce the overall effectiveness of the tax law system and thus help to achieve democratization and legal supervision during the process of taxation. As far as the establishment of the general tax law is concerned, lots of studies and explorations have been done in China. Besides, the Tenth National People's Congress Standing Committee has also included the general tax law in the five-year legislative program. The State Administration of Taxation in the "Main Points of 2008 National Taxation" again stressed the importance of speeding up the legislative process of the establishment of general tax law to improve the present tax system and further standardize the actual revenue activities as well as better promote the taxation and administration according to the law. The author of the present paper believes that with the guidance of the general tax law, combining the tax systems in other countries with the reality of China to set up a sound tax system is the best choice for the country.This paper mainly explores the following aspects: the introduction part foucuses on the legislative background of the general tax law and the present studies of general tax law in China. The first chapter mainly elaborates the necessity and urgency of setting up the general tax law. The second chapter discusses the name and position of the general tax law as well as other relevant laws, meanwhile analyzing some controversial issues in the academe. The third chapter explores some basic principles of the general tax law, the author argues that the general tax law must be based on the principle of statutory taxation, the principle of fiscal revenue as well as the principle of taxation fairness and efficiency, the relationships among these principles are discussed too in this chapter. The fourth chapter analyzes the major factors which influence the selection of the general tax law mode, exploring the reasons of China's selecting the pattern of both efficiency and right. In the fifth chapter, comparing with different modes of international, the author argues that our country should adopt more developed type of legislation mode. In the conclusion part, the author presents some suggestions on how to improve legislative efficiency of the general tax law in China.