The Initial Exploration Of The VAT Legislation Under The Background Of Building Chinese Characteristic Tax Law System

The tax law system has Chinese characteristics,is Marx's thought about the rule of law with the basic principle of tax integration,to construct a tax law as the basis of the implementation of safeguards,including the rule of law,norms of the state,the society and the citizen behavior of tax law system framework.The construction of tax law system is the concrete embodiment of Marx's Sinicization of law and the practice of tax rule by law in China.It is also an important branch of the system of socialist legal system with Chinese characteristics.The tax law construction's guiding ideology from the Marx doctrine on tax and legal important viewpoints,to adapt to China's economic and social situation,adhere to the tax law,democracy and equality is the basic principle of promoting the construction of rule of tax law.The total target of Chinese socialist taxation law system construction of socialist construction system corresponds to the goal of the rule of law has Chinese characteristics,is to form the legislation,law enforcement and judicial supervision,"four in one" structure,and the tax legislation must be in the leading position.First of all,there will be laws before further enforcement and supervision.From the value-added tax in China's development,has introduced since 1979,the value-added tax,the implementation of a comprehensive,experienced trial reform process,especially after the full implementation of the "replacing business tax with value-added tax(VAT)" pilot reform,tax reform is nearing completion,the value-added tax in the tax law system has reached the most as an important position.At the same time,along with the process of rule of law deeply,to speed up the construction of tax law system,under this background,the VAT legislation is the core part of the tax reform legislation,the subjective and objective conditions are ripe.The completion of VAT legislation is more representative and more significant to improve the tax law system.Research on legislative issues this paper mainly focus on value-added tax,the value-added tax legislation and tax law construction,analysis of the VAT legislation conditions and legislative obstacles analysis,strive to combine their own learning and practice to put forward a solution to the problem of tax legislation,especially through the combination of case analysis and reflection,to promote the VAT legislation,perfecting the tax law to make some contribution.