Research On Legalization Of Tax Policy In China

The word "tax policy" appeared as early as in the Common Program of the Chinese People's Political Consultative Conference.Tax policies play an important role in China's economic development,but there are still many problems,such as a large number of tax policies and many policies from many different departments.There is no internal logic,improper connection and overall operation in a messy state between tax policies.According to the experience of the rule of law in taxation at home and abroad,tax policy is necessary,but it should operate and play a role within the scope of rule of law.Based on the classified statistical analysis of China's tax policies,this paper discusses the problems and causes of China's tax policies and puts forward the countermeasures to realize the legalization of tax policies.In order to provide theoretical suggestions for the tax policy to comply with the requirements of the rule of law in taxation and prefect its ownlegalization under the background of the new normal.This thesis uses normative analysis and comparative analysis.First of all,on the basis of defining China's tax policy,the necessity of its existence is explained.And the basic principles of tax policy application are preliminarily discussed to prove its legality and legitimacy.At the same time,the legalization of China's taxation policy is elaborated,and then explains its necessity.Secondly,it makes a typological analysis of tax policies in order to understand the current situation of China's tax policies from a macro perspective and analyze the existing problems and causes in the process of legalization of tax policies.Finally,on the basis of studying the legislation and law enforcement practices of foreign countries' tax policies,the author draws lessons from them and puts forward some suggestions to prefect the legalization of China's tax policies.In addition to the introduction and conclusion,this thesis is divided into the following four parts:The first part demonstrates the necessity of tax policy and itslegalization on the basis of the category definition and theoretical elaboration of tax policy and its legalization.The second part makes a statistical analysis from four aspects:the general situation of tax policy,the level of effectiveness,the number of taxes and the legal limitation,and makes a concrete analysis of the 2018 tax policy to study the current situation of China's tax policy.Based on this,the paper analyzes the problems and their causes in the process of legalization of tax policies in China.In recent years,the process of taxation and rule of law in our country has obviously accelerated and achieved remarkable results.However,the taxation policy still lacks mature mechanism and has obvious deficiencies:there are many laws and policies but few laws;Tax policy formulation is not standardized;Tax policy evaluation,supervision and other related mechanisms need to be improved;The lack of tax talents cannot meet the requirements of tax rule by law.The third part studies the legal system of extraterritorial tax policies and draws on its merits to provide references for the legalization of tax policies in China.The fourth part puts forward some suggestions to prefect the legalization of tax policies in our country.First,implement the principle of tax legality,speed up tax legislation,improve the tax legal system,and provide the institutional basis for the legalization of China's tax policy.The second is to standardize the formulation process,improve the supporting mechanism and standardize from the perspectives of tax policy formulation,implementation,evaluation,supervision,accountability and relief.The third is to optimize the training mode of tax law-ruling talents,improve the quality of tax law-ruling talents,and provide talents reserve for promoting tax law-ruling.Fourth,improve domestic tax laws and create favorable conditions for convergence with international tax laws.We will strengthen international cooperation and improve cooperation mechanisms to achieve coordination and cooperation in tax policies of various countries.