The Research On The Law Security Of China National Tax Right

The right of tax itself is a vocabulary that has a rich con-notation and involves vario(?) disciplines. It firstly embodies a kind of game on the interest of tax between the state and tl national,and the importance of tax, just as a judgment test of America's federal court that ha tested right of taxation is a major power that can construct countries. tax looks like pepole breathing, it determines the nation's survival and prosperity. It is not only a kind of destructi(?) power, but also it is a kind of constructive a power. Modern sovereign state uses la construction as the core conception that construcs country, tax revenue is an importa economic activity that determines a country's survival and development,and it is a country lifeblood of insight, consequently, the modern country is also called "tax country". How balance the tax interest between the state and the national is a key problem that need pa attention to and solve. Therefore, the paper takes materialist dialectics as basic clue a(?) analysis basicline about the right of national taxation.The paper examined weste constitutional government and its law by using comparison method, and generated t(?) problems and reasons on our national's tax right by induce deduction and empirical analys method, finally analysis interest relationship problems between state and national throug interest measure method. The study motive is to construc concrete law path timely and so can protect the national tax right, I hope that it can be in favor of law enforcement executi(?) in the Chinese administrative,and It can reach the goal of tax constitutional in china in t(?) near future in order to promote the process of our country's constitutionalism, and can a(?) offer reference of theoretical support for realizing the integral goal on construction of t(?) harmonious society.Firstly,the paper begins to analyse basisc law's guarantee theory on the national tax rig(?) reveals existing legitimacy foundation on the national taxation right. The safegaurd of t(?) national tax right has its the necessity and the urgency whithin tax right dimensions. T(?) national tax right exists the legitimacy according to the people's sovereignty theory, prope(?) right theory, constitutional theory and so on. Because the national tax right belongs to decentralized right toword tax right, it is an important right reflected the quality of hum rights, it takes the people's sovereignty as the theory basis, and the property rights as in(?) essence, and realizes its intrinsic value in a constitutional system. therefore,the state tax right and the national tax right are equal, they have no minor inequality, because state tax right originates from the national tax right, both are granted equal relationship in trem of social contract principal-agent theory level, this concept can be used an engine, a country should be embodied social relations under the core of social contract principal, the state and its national relationship should be basis linking points with tax contract relationship,its activities, such as legislation, enforcement and judicial in administrative organ of the state,fully embody' national interests, and really practise the human-oriented ruling policy. Because state tax right and national tax right have integrated the correspondence and intrinsic logic constitute according to theory of law right, therefore, the state tax right exerciseing boundaries should ensure national property safety, survival happiness and life dignity as a basic line, this is the origin characteristic of the national tax right which gives us enlightenment.The national tax safeguard can not leave the cornerstone of constitutional foundation, and this is from the source the national tax right that realizes the truth. This paper is pointed out that the national tax right dimensions of the concept of national tax right by using interest game theory of tax, therefore, the protection of the national tax right and controling of the state tax right have closely connected. nuder enlightenment syndrome of the history ideology, this paper investigated strggling history of the western constitutional rational, it is concluded that political power must be tamed law governance thought, but the constitution as legal the greatest rule is the highest converting lying beacause it can limit right and protect right. So, the national tax right theory ethical basis firstly lies in constitutional value and constitution principle,on the one hand,the controling of state taxa right can manifest in the legal track running, and on the another hand,also can make citizens take national political power of moral devoutly sublimate a kind of rule of law of power. So, the tax regulation of the constitution has related with China that it is administrative power regulation deficiency, it is not only the scholars whether a claim is consistent, but also when it is practised and how to be followed. So, tax constitutional is not only just a theory or belief pursuit, but down-to-earth on Chinese characteristic constitutional construction for today's china. Because the national taxation right guarantee and the constitutional institution closely related, reflected in wheher the market economy system is mature, the public finance system is reasonable, representative system really reflects sovereignty in people, state decentralized setting reflects legal though judicial review system is really practice, etc. examineing the constitutional construction ro objectivly in china, we are still "on the road", but we do not give up exploration, because (?) bielive that constitutionalism system conforming to China's reality is foundation on term the guarantee the rights of citizens.Tax constitutional is the highest rule that the guarantee the national taxation right. matter of a fact, the article studied the history of western constitutional state tax throug history certificate, comparative analysis methods, seeking truth facts of China's national t(?) right guarantee on current situation. It points out deficiencies that state our national tax rig safeguard in the substantive law and procedural law, and be reflected in the national t(?) constitutional right on terms of supervision, legislative participation and enjoying pub(?) products,the lacking right make public power administrative discretionassove passover t(?) people's rights. The hstory has deeply enlightenmented us, if the state tax right excessives t(?) national tax right, on the one hand, the national right guarantee is difficult to achieve, on t(?) other hand, if countries have excessive financial demand,it is easy to cause the country (?) returned source from financial crisis to economic crisis until constitutional crisis. So, tax rig controling and security are a important proposition in ruling of modern state.Chinese t(?) firstly should embody these provisions, in the constitution such as nation rights and obligations equal terms, tax principle provision, and regulate the rest provisions,f example,the taxation right division and budget statutory and important content work-in-progress, this is foundation that citizens seek ultimate realization of rights, but al our country have concrete strategies which exact to realize people-oriented, and rejuvenate (?) ruling of law.The national tax right safeguard need perfect and construct for our current substanti and procedural laws. China current income tax law and tax levying administration la should take legal reform path of advancing with times in order to safeguard taxpayers leg rights for improving principles, really reflect tax justice principle and quantity principle a(?) the principle of efficiency. Our income tax law should use these principles which are nation subsistence right,happiness right,liberty of business and property security right and so (?) its reform criterion is to ensure the national tax right, we take our country income tax, t rates, tax deduction standard, the tax base, repeatability levying as important reforming questions.As for tax levying administration law, it reflects tax program that is the characteristic of tax collection and should emphasis in the tax law enforcement, management and judicial perfect in order to reflect procedural justice by realizing the substantive justice reform ideas. For our budget law system reform, the author advocates that we should implement new budget managements of "three powers separation" that are compiling, implementation and supervision, mechanisms of power separation and balancing can improve compiling and executing budget's efficiency among various departments in order to achieve the implementation of the public budget objectives for national and government. The author also claims that it is come on "The state financial surveillance law" at times of ripeing, perfecting budget responsibility system ensures realization on national budget supervision right and right of knowing taxation in our country. With the current imbalance of distribution of interests, I discussed the f guarantee system's facts of foreign taxpayers right, the writer appeals to come on the tax principle law on opportune time as soon as possible in order to realize Chinese tax legal socialist ideal truly and protect national tax right's interests utmostly.The national taxation right protection is a comprehensive system engineering, need support through other system construction. Judicial review is the gist of exotic as modern western civilization of legal system, judicial power as an important right that balances legislative and administrative power, its aim is to realize ensureance of civil procedural rights ultimately. The author pointed out that China should establish suitable system of judicial review on the basis of researching foreign justice trial system by using materialist dialectics,I think that our country should establish the constitution supervision committee under the National People's Congress, as independent permanent body with The NPC standing committee, they are parallel nature organs, constitution supervision committee was responsible for the constitutionality review on the specific behaviors and abstract behavior based on the system, the author suggest should also improve and construct tax justice system in China, the author thinks that we should perfect our tax administrative reconsideration system as the key to grasp, tax court or tax court as tax justice shall be long-dated planning objectives in the near future, and on the judicial construction maturity when we launched homeopathic.As lacking public interest litigation system in our country which restricts realization of our national tax right as the bottleneck, the author suggests in referrring forei litigation system, we should establish taxpayer litigation system in our country. Meanwhi the author admits that it is a gradual process on the national tax right safeguard, t construction of institutions need conform to China's national conditions. Therefore, t current system framework, we can only remedy and preview institutional on term construction, innovation of the system. It is a long-term process, we only keep pace with t times, we can realize the ideal goal of national tax right guarantee.