论我国税收法律体系的改革与完善-on the reform and improvement of chinas tax legal system.docxVIP

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论我国税收法律体系的改革与完善-on the reform and improvement of chinas tax legal system.docx

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论我国税收法律体系的改革与完善-on the reform and improvement of chinas tax legal system

the tax legal system in our country.Chapter Two: The current tax legal system in our country and the key problems existing in the current tax legal system of our country. Firstly, the author describes that the current tax legal system of our country consists of all the current tax law norms of our country, and the limit that subject of tax law-making performs legislative competence.Chapter Three: The imagination on perfecting tax legal system of our country. Through comparing the regulations of tax legislative competence of Western countries with the establishing regulations of tax legislative competence of our country, the author explains that the gaining ways of tax legislative competence of our country are authority legislation and delegated legislation, and discusses separately the problems existing in two law-making ways according to the establishing level of tax law. The author raises how the National People s Congress enhance supervision and control for tax administration law-making and supplies some constructive suggestions about establishing democracy tax legislative procedure and bringing the judicial review into full play. In the chapter, the imagination put by the author is also the one of methods by which existing problems in the current tax legal system of our country can be solved.In recent years, tax law making work has been enhanced in our country and government has put that tax law making should bescientifically conducted .Beginning with analysis of the problems that are existing in establishing of tax legislative competence and law-making and enforcement of the current tax legal system in the paper analysis of thecurrent tax legal system in our country，in the basis of analyzing thereason, the author has made in-depth research for tax legal system in force of our country and put forward the solving methods for the existing problems. In the research, the author has adopted some methods that are the comparative analysis, the dialectica