Taxation Legislation Sophisticated System

The tax revenue legislation system is about the tax revenue legislative power, the tax revenue legislative power movement, the tax revenue legislative power carrier various aspect system and the system, is the legislative system's important component. Our country existing taxes legislation system has many problems, for the current tax revenue legislation, the law enforcement and so on has brought many questions, in the certain extent causes to break the law and to be unable to be possible to depend on two kind of violent conditions the massive existences, has affected our country tax revenue enterprise is the tax revenue government by law healthy development specially. Therefore, and practiced two aspects from the theory to cany on the thorough discussion to the tax revenue legislation system to become an important topic which was worth studying. This article in analyzes and profits from the existing research results foundation, has carried on the analysis which to this question explains the profound in simple language, proposed the very target-oriented opinion, makes every effort to have the scientific nature and to have the persuasive power. This article is divided the following four parts.The first part from the analysis tax revenue legislation, the legislative system's definition obtains, then proposed the tax revenue legislation system's connotation, the tax revenue legislation system's type and influence tax revenue legislation system's various factors, regarding the tax revenue legislative power, the legislative power movement and the legislative power carrier three aspects launch the analysis to the tax revenue legislation system, thought that the tax revenue legislative power the system and the system are the tax revenue legislation system's core and the foundation.The second part through to the world major country tax revenue legislation system pattern's comparative analysis, proposes that now our country tax revenue legislation system should unify our country actual situation, absorbs each system pattern the superiority, makes up for one's deficiency by learning from others' strong points, thought that the moderate decentralization pattern to consummates our country tax revenue legislation system to have much profits from the significance, should implement the centralization primarily, the place moderate decentralization organic unification tax revenue legislation system.The third part first from our country tax revenue legislation system's present situation analysis, pointed out that our country tax revenue legislation system existence tax revenue legal principle has not been able to obtain the very good implementation, the tax revenue law overall potency level in the tax revenue legislation not high, the tax revenue legislation jurisdiction to divide and to exercise and so on questions unreasonable, and had pointed out creates these problems the reason.The fourth part proposed consummates countermeasure of our country tax revenue legislation system to suggest, i.e. the comprehensive implementation tax revenue legal principle, the formulation tax revenue fundamental law, the reasonable disposition tax revenue legislative power, realizes the tax revenue legislative power crosswise disposition moderate homing and in line arrangement moderate decentralization unification, simultaneously improves and the consummation tax revenue legislative procedure, perfect tax revenue legislation supervising mechanism.