China Tax System

The tax law system is an important part of the whole national law system.. So only with a perfect tax law system, we can realize the modernization of tax management, perform the function of tax better, and make that be suitable for economy development. The current Chinese tax law system, which is mainly formed by turnover tax and income tax, is initially founded with tax reform , especially the tax reform in 1994 .But compared with the requirements of economy development and public financial law system, there are so many problems in current law statutes, and no complete tax law system has been established. Therefore, it is urgent to perfect current tax law, which is not only required by socialist market economy, public finance system, but also perfection of the Chinese law system and the realization of governing tax by law. This article has pointed out the problems in current tax law system, and made some suggestions for that.There are four parts in this article. The first part is the general analysis of tax law system. This part presents the concept of tax law system, and theory of its structure. There are two kinds theories, one called internal theory, the other called external theory. As the tax law system is a whole, subjected to the basic principles of tax law, the author here represents it as: a whole part that composed of tax law statutes in one country, governed by the basic principles of tax law. The second part is tax law system in foreign countries and its inspiration. By introducing tax law systems in some foreign countries, we can conclude good experiences. Some are common in worldwide, but we should keep in mind that all countries establish their tax law system in accordance with their own situations .The third part is the current situation of our tax law system, its problems and reasons for that. Problems include: the simplicity of tax authority in Constitution; no principle of tax law has been established; the tax legislation power system is not proper; no complete tax law system, etc. These problems are resulted by low research level of tax law, imperfect tax share system, and guiding idea in legislation. The fourth part is the suggestions for...