Comparative Study Of The Sino-us Tax Law

Wherever it exists, in U.S.A. or in China, Tax Law is one of the basic components of the establishment of the framework of the two nations. Due to the different age, the two taxation systems influenced by the Tax Laws of the two countries may differ from each other. However, they are sure to share something in common, that is, in the course of being adjusted themselves to the market economy, they come to have tendency of getting more and more healthy.This dissertation is aiming to obtain something good to develop and improve our taxation legal system, with the comparison of the two Tax Law of the two nations, which is more significant for our China, which has short history of the legal system of taxation.It consists five parts .In the former four parts, it offers the comparative research of the two nations in building taxation law, tax administration system, taxation system, distribution via taxation respectively. The last part of it is the essence which offers the suggestion and strategy of evolving our legal system of the taxation.