Social Sciences in China (Chinese Edition)

No.2, 2015

Changes in the Tax System and Its Modernization under the Rule of Law

(Abstract)

Zhang Shouwen

Changes in the tax system epitomize a nation’s development of the rule of law. It is closely related not only to political, economic, and social factors but is also inseparable from legal factors. We should examine the various core issues involved in changes to the tax system from the legal perspective and should continuously improve the values, structure and functions of the legal system. The specific “time and space” that have developed since reform and opening up have various features, including continuity and difference, and cycles and constructivity. Implementing the statutory principles of tax law is our most fundamental expectation of tax reform under the rule of law. The new round of tax reform in 2014 should build on the experiences of the past, face up to the real issues, and insist on basic values, and thus promote a law-based tax system and the modernization of the state’s overall governance system.