| 英文摘要 |
With the continuous advancement of tax legalisation in China, the mainland’s tax legislation has entered a critical sprint period. Multiple tax legislation initiatives have faced comprehensive challenges and presented characteristics of the times such as systematicity, responsiveness, modesty, and democracy, which has played an important role in consolidating the achievements of tax system reform, regulating interest conflicts, responding to practical issues, and protecting taxpayers’ rights. However, there are still multiple problems with the current tax legislation system construction, reflected in the technical emphasis on tax system translation and neglect of the substantive tax legalisation core construction, inappropriate tax legislation authority allocation, and the need to improve tax legislation capability and public participation effectiveness. Focusing on the improvement of the tax legislation system and content optimization, the future tax legislation of China’s mainland should establish a concept of overall coordination, strengthen the construction of tax law general provisions, taxpayer rights norms, and tax use norms. In terms of legislative technology, it should enhance the refinement of tax legislation and promote overall improvement in legislative quality by improving substantive tax system elements. It should accurately define legislative authority, restrict the exercise of authorisation legislation and tax regulation rights, and appropriately grant local people’s congresses the tax legislation authority. It should continue to strengthen the legislative capabilities of the people’s congresses and enhance public participation mechanisms. An “effective governance through good laws” tax legal system can be constructed through interactive negotiations. |
