On Problems and Improvements of the China' Current Tax System

The tax system consists of various tax regulations.There are some problems in China's current tax system,such as:inappropriateness of the tax law system,its low-level legislation and lack of a legal norm,etc.In order to improve China's tax law system,it is necessary to establish a tower-structured tax law system with a unified basic law of taxation,to carry out the statutory tax law,raise the level of legislation for major taxes and to normalize the interpretation of tax laws to avoid inappropriate interpretations from different departments.