Tax law filing clauses are dedicated to constraining and regulating legislation on authorized elements of taxation,widely found in the text of various tax laws.In organizing these clauses,not only is there diversity in the forms of filing documents,but the legal basis for filing is unclear,the entities creating the documents are the same while those submitting them differ,the results after filing are uncertain and the effectiveness of review and supervision is in doubt,presenting legislative mirrors.Furthermore,implicit rules have emerged,with a focus on filing for a single element of taxation,an emphasis on filing for quantitative elements of taxation,and a tendency to weaken the"taxation-led"approach.And,it is possible to discover its inherent features of mutual obligation,a strong right to information and a weak right to supervision.In order to maximize the institutional effectiveness of tax law filing,one must address the inherent problems of tax law filing clauses,adhere to their implicit rules and inherent characteristics,establish common clauses for tax law filing,optimize the core system of tax law filing and strengthen the supporting facilities of tax law filing.In doing so,it is necessary to standardize the statutory form of tax law filings,clarify the entities responsible for filing tax law filings,and strengthen the legal responsibility for reviewing tax law.It is also necessary to clearly state that tax law filing documents must be subject to review,establish a system for clearing tax law filing documents,introduce a quality tracking and evaluation system for tax law filing documents.
tax law filing clausesfiling reviewstatutory taxationauthorized legislation
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