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On China tax jurisdictions

Author: YuShuZuo
Tutor: LiuZeGang
School: Southwest University of Political Science
Course: Legal
Keywords: Tax Law Taxation Jurisdiction
CLC: F812.42
Type: Master's thesis
Year: 2011
Downloads: 15
Quote: 0
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Abstract


This paper describes the concept of the tax jurisdiction firstly, then compared the tax charge and tax jurisdiction. It indicates that tax jurisdiction in our country has many problems, including overlapping of the jurisdiction, inter-regional tax competition, and irrational tax dispute settlement mechanism, Which not only resulting in the loss of China’s tax revenue, affecting the normal order of China’s fiscal revenue, but also hindering the process of administering the tax legally. With regards to this, the author analyzes the reasons carefully.The establishment of tax jurisdiction system is conducive to maintain national finacial revenue order, strengthen tax collection and management, and safeguard national sovereignty and dignity. According to the status quo of China’s tax jurisdiction system, the author raise some recommendations on the establishment of the system, that is, improve the basic tax jurisdiction pattern which is based on territorial jurisdiction, minimize the level of jurisdiction, establish a set of coordination mechanism and dispute settlement mechanism.

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CLC: > Economic > Fiscal, monetary > Finance, the state's financial > China's financial > Financial income and expenditure > Tax
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