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value in the 'VAT Act' in the appropriate expression gives the answer 051, and the second, from the perspective of value-added tax system, improving the legislation, the main focus on value-added tax to start.

(D) Tax Procedure Act Legislative Studies 1 tax procedure law concept. Drawing on international research, the definition of the concept of tax procedural law, China's tax system from the academic point of view will be more tax revenue is divided into substantive law and tax procedure law, that Tax Procedure Act to require tax collection procedures and procedures related to the subject of rights and obligations of the legal norms set, wears a symmetry debt and tax entity in the tax system is the protection status. <> of the reform objectives. our tax procedural law is <> (the <> through 1992) and its implementing rules, though, after ten years continuously revised the law, but this 'Management Act' legislation guidelines did not happen too much change, relative to tax administration, the tax benefit protection **** serious shortage. and created a lot of problems. scholars have led to tax collection and tax law issues discussed that the tax collection law should **** reflect the tax benefit. **** in maintaining the tax benefits of the 'revenue protection law.' Tax Procedure Act, other subsidiary laws scholars believe that China's tax procedure law only by a General nature of the tax collection law and some specific Invoice Management components. tax procedure law is too monotonous, the law of agency (iv) for tax, interest tax **** Protection Act, Law on the Organization and so the tax has not yet issued. Tax Procedure Act do not form an overall framework, not provide adequate procedures for tax protection.

Third, the Chinese tax legislation of the legislative review of the tax issue despite our late start  第三，中国税务问题的立法审查，尽管我国起步较晚立法

A lot of money also achieved academic success for the Chinese tax legislation in-depth study has laid a certain foundation. The author believes that China's tax legislation can also be studied from the following aspects in depth.

(A) from an economic perspective to explore further the issue of tax legislation can be seen from there, even though the tax legislation of the research results abound, but more to explore from a legal perspective, the 'legislative' and talk about 'legislation . 'taxes and the economy because there are close links between the economic decisions of tax, the tax impact on the economy. Therefore, any tax policy may affect economic development, Social Welfare changes. Therefore, the study of tax legislation should stand on a higher point of view the problem from a tax policy legislation on the economic and social well-being to examine the impact of tax the importance of legislation, rather than simply as a 'legislative' and 'the legislative process.' If we just from the perspective of jurisprudence to study the tax legislation, is likely to lead to China's tax system more perfect the legal level, but the core of the most important tax law - the scientific nature of tax policy has been lacking, resulting in the tax system, 'nominal' Guaixiang. administering the tax content includes not only the 'legal basis', also contains a 'have good laws to follow.' so the 本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。