Some Thoughts On China's Tax Administration Law And The Rules For The Implementation

The current Law of The People's Republic of China concerning The Administration of Tax Collection and Detailed Rules for the Implementation of the Law of the People's Republic of China on the Administration of Tax Collection brought into effect about four or five years ago. The implementation of the two legislations strengthens the administration of tax collection, and regulates tax collection and payment. But from current economic practice, the two legislations still exist some limitations. And these limitations will hamper development of our country's economy and society. So it is necessary to find some effective ways to change the situation. And this is just the subject of the thesis. The thesis is divided into four parts and applying the theory to reality is the basic thought of it.Chapter 1 introduces the development process of the Law concerning The Administration of Tax Collection and the Detailed Rules for the Implementation of this Law and affirms the current laws effect to promoting economic and social development.Chapter 2, which includes two parts, involves analysis of the shortage in the current legislations relating to the administration of tax Collection. Part one analyzes the defects in the Law concerning The Administration of Tax Collection and the Detailed Rules for the Implementation of this Law from five aspects:(a) Tax Administration;(b) Tax Collection:(c) Tax Inspection;(d) Legal Liabilities:(e) The others. And Part two talks about that the supporting legislations of the two laws could not be enforced efficiently since some are drawn up late and the others which have been announced are generally ill– conceived.Chapter 3 discusses the difficulty in the process of practicing the two...