The Research On Tax Legal System Of Tajikistan

In recent years, The economic relationship between China and Tajikistan has constantly strengthened. The two countries attract and complement each other in the political, cultural, economic and other fields. The rapid growth of economic and trade between the two countries make the author realize that the research on tax legal system of Tajikistan and tax co-operation with China has the following great significance: firstly, it will enrich the research on tax law of Central Asia countries;secondly, it can provide relevant suggestions about tax problems in the process of investment for Chinese investors in Tajikistan; thirdly, the research also can give the two countries’ governments useful suggestions to promote tax co-operation. And then,the main content of this article will be written focusing on the above points.The first part of this article explains the basic concept about the tax law system,and discusses establishment, historical evolution and development prospects of Tajikistan’s tax law system, which make it easier for readers to understand the following parts.The second part is mainly to analysis and sort out Tajikistan tax law system based on the legal text, such as Tajikistan’s tax system, tax rate, tax payment procedure and the foreign preferential policies which is most concerned by enterprises and individuals and so on. Meanwhile, this part also contains some theoretical content such as tax principle, elements of tax legal relationship in order to present the related content about Tajikistan tax law system to the reader more intuitively, and also provide reference for investment enterprises.On the basis of the second part, the third part discusses deficiencies about Tajikistan tax legal system from the view of environment, transparency of the tax and the basic legal texts of the tax legal system, hoping that investors can be vigilant to avoid losses.The fourth part put forwards some feasible suggestions on the basis of the formerthree parts to our country government and investment enterprises in Tajikistan about how to gain more tax profits and solve problems of tax. Furthermore, the writer hopes that through political dialogue between governments of China and Tajikistan,investment enterprises can get more tax profits.