Study Of Tax Law

The amendments to the Constitution of the People's Republic of China was adopted at the Second Session of the Ninth National People's congress on March 15, 1999.The most remarkable thing about it is that it has incorporated into the Constitution the article that the People's Republic of China governs the country according to law and makes it a socialist country ruled by law, which marks a completely new era that our socialist law construction has ushered in. Tax Law does not only reflect the law-goveming spirit in the tax field, but also represent the thinking and theory of tax in the new era. And it is of great importance to the construction of socialist tax law system and advances in both economy and politics. Therefore, we should make a close study of the tax law theory and the current situation, finding a proper way to improve the legal system in the tax field.