Therefore in the new taxation system reform, we must mainly resolve how to conform to the requirements of the view of scientific development and how to realize the new goal of equity during the tax distribution under less distortion of economics.
At present, there is a long way to go toward the demands of the target, for there are many problems in current conditions of tax distribution, system of taxation laws, execution of tax revenue laws, concepts of rule of law, system of tax revenue and judicature insurance system, local tax work and cadre of tax affairs, etc.
Taxation relationship described herein is a comprehensive social relationship which could be divided into four breeds in two categories. The separation of tax allocation relationship and tax paying and collection relationship,and the difference between obligation relationship and reght relationship requires objectively that taxation entity law(taxation obligation law),which is to regulate the taxation allocation relationship,and taxation procedures law,which is to standardize taxation paying and collection relationship,shall be independent from each other.
Finally, the tag puts forward measure at Electronic commerceElectronic commerce jurisdiction which our country ought to adopt 0This thesis's analyses indicate: Electronic commerce, which brings immense impact and challenge for actual international taxation system due to its own characteristic, will possibly determine coming international taxation distribution structure for a long period.
With regard to current income distribution of China, there are many problems such as competitive mechanism unbalance in initial distribution field, out of control of regulatory ways in redistribution field and low management efficiency in taxation distribution field.