Research The Taxation Based On Law

The established taxation system after the reform of tax-sharing system in 1994 has basically formed a correct tax framework needed for our socialist marketing economy. But it still has lots of problems:the system needs to be optimized and it also needs to be perfected. Today it is even more important and urgent to learn and reflect based upon the theory and practices of our taxation reform and take further steps to improve our taxation system. In recent years, we have made many successes with the reform, but it is still not perfect yet. According to the 15th Congress of the Communist Party, the strategic foundation to manage our country is that everything must be based on law. From now on, "having the People's Republic of China governed by law and building a socialist legal system" would be incorporated as part of our basic legal foundation. And taxation based on law is one of the most important parts of this foundation. It is a specific application of governing the country by law in the area of taxation. It is the soul of our whole taxation system and it should be applied from the beginning to the end. It is our long-term strategy and the current most important and urgent task. Looking at the achievements and current situation on our taxation legal system, we must improve and reform on these areas:gradually perfecting the taxation rules; having consistent enforcement; reinforcing legal protection; promoting awareness of the tax laws, interest distributions, and legal rights. Therefore, it is necessary to study the taxation system and taxation based on laws.