On Transformation of Idea of China’s Fiscal and Tax Laws

DOI

10.2991/icssr-14.2014.211How to use a DOI?

Keywords

Fiscal and tax law. Economic law. Fiscal and tax idea. Transformation

Abstract

Rapid economic development and establishment of market economy put forward higher requirements for reformation of China’s fiscal and tax laws. In recent years, China’s fiscal and tax laws have improved continuously. The idea of fiscal and tax laws also continuously develop in the reformation. Compared with other economic law sectors, fiscal and tax laws involve the provisions of citizens’ property right. How to better reform fiscal and tax laws and transform the idea of fiscal and tax laws need to be solved in this stage. This paper simply analyzes China’s fiscal and tax laws, the idea transformation history and the realistic foundation and proposes some suggestions to promote transformation of fiscal and tax laws, as well as the idea.

Copyright

© 2014, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Zhongjian Liu
PY  - 2014/06
DA  - 2014/06
TI  - On Transformation of Idea of China’s Fiscal and Tax Laws
BT  - Proceedings of the 3rd International Conference on Science and Social Research
PB  - Atlantis Press
SP  - 960
EP  - 964
SN  - 2352-5398
UR  - https://doi.org/10.2991/icssr-14.2014.211
DO  - 10.2991/icssr-14.2014.211
ID  - Liu2014/06
ER  -