Tax Improvement after “Tax Sharing”Reform from Legal Perspective

reform is not just an economic issue,but also a legal problem. The concept of the tax system broadly refers to the basic tax system,tax policy and tax administration. From legal perspective,the problem of the legislation,law enforcement and compliance of tax system is basically that of tax legislation,tax administration and tax compliance. The author analyzes the basic problems in tax legislation,tax administration and tax compliance since the implement of Tax Sharingand provides corresponding countermeasures on improving the construction of tax law in China.