《China Legal Science》2016 VOL.2

Author：

Zhang Fuqiang

Abstract:
Tax states is initially defined as a state form based on private ownership by the western scholars from a financial perspective， in which the fiscal revenue depends heavily ontax． Due to the large differences between the theories of tax states and China’s traditional economic structure， legal system and concept of social culture，the foundation to make China be a tax state should be deep inspected from multiple perspectives．From an objective point of view，despite the fact that China is based on public ownership system and that China’s government revenue barely relies on taxation， it is feasible for China to build a tax state with growth and development of the market economy． Undoubtedly， construction of modern tax state requires the collaboration of deep-layer reforms on economic system，legal system and social cultural concept，etc．