On Improving The Legal System Of China's Consumption Tax

The consumption tax is a big tax category that is nowadays adopted extensively in the world, it not only has a function of fiscal revenues, the auxiliary tax category which is regarded as the value- added tax still has obvious regulating function; It not only government main pillar of financial resources, or government function carry out an important means in market economical operation, so our country extremely pays attention to its several systems, especially legal system. However, with the constant development of economy, a lot of new problems have appeared in practice in legal systems of tax revenue of consumption in our country, tax law that correlate with this theoretical research relative to lag behind, this, and of our country tax law request of modernization extremely unbecoming. So how base on of our country national conditions, use foreign relevant experience for reference, combine tax law to develop trend solve these problem now, become the focal point that probes into of this text for the legal system of tax revenue of consumption of perfecting our country.This text is divided into three parts altogether: First part introduce some basic theories about consumption tax , including the basic conception and developing of consumption tax, consumption tax law mainly; Second part from inherent mainly, outside tell our country current to consume tax revenue legal limitation and issue that system exist in two aspects; The third part in explaining and perfecting theoretical foundation, the foundations of the guidelines and theory principle that our country consumes the legal system of the tax revenue, tell emphatically in two aspects inherent, outside that perfects the concrete idea that our country consumes the legal system of the tax revenue.This text probe into with concrete attitude that problem make a concrete analysis of relevant to perfect our country consume the legal system issue of the tax revenue all the time, make every effort to reach and combine and unify in two following respects: 1, Abstract theory and combination and unity that made a concrete analysis of. In theory, this text has explained the current tax law private law trend emphatically on the premise of recommending the countries concerned to intervene the theory brief and concisly, learn economics theory ,economic law theory , tax revenue edge theory is it tamp perfect our country consume tax revenue legal theoretical foundation of system to combine together; In respect of making a concrete analysis of, this text from inherent, external two respect is it perfect our country consume tax revenue legal idea of system to explain in detail. 2, Combination and unity using foreign advanced experience for reference and basing on the China's actual conditions. On the basis of seeing a great deal of questions that China consumes the legal system of the tax revenue and exists clearly, use the foreign developed country for reference about the advanced experience which consumes the legal system of the tax revenue and concrete measure as much as possible, to perfect the legal system of tax revenue of consumption of our country.In a word, this text tries hard on the basis of drawing lessons from domestic and international relevant research results, explain some personal opinions in perfecting our country and consuming the legal system of the tax revenue, because level limited, exist a great deal of insufficient regretting , earnestly ask every the older generation and colleague falsehood in this text put forward sharp criticism unavoidably, so that I am perfecting this thesis constantly in the academic research in the future, march toward the new height of the law science theory constantly.