It is necessary to ponder over the problems existing in the investigation and public prosecution system,in the relation between the investigation and trial to carry out a reform,using foreign experience for reference in accordance .

The reform of criminal investigation system in 1996 has a great influence on our country s work of criminal investigation which has made great achievements and exposed lots of shortcomings as well.

The thesis points out drawbacks of traditional criminal investigation system and identifies the value orientation, basic concepts, basic rules and institutional construction of criminal investigation system through observing and researching it in China.

But the current investigation systems need adjustment and improve-ment to meet the challenges so as to guarantee the development of our economy and social order.

With our country joining WTO, joining and carrying out international conventions on human rights, with the trend of globalization of international economy, anti-corruption investigation system in our country is faced with a series of challenges.

The dvelopment of Electronic Commerce has exerted great effect on the tax system-on the tax principles,on the present essential factors of the system,on the present tax mode.

This paper introduces the developing process of tax system of real estate in China and analyses its situation as well as points out the main question which must be solved at present.