Outline Of The Tax Law

Taxation constitutionality is currently a hotspot concerned by all walks of life. To accelerate the course of taxation constitutionality is not only the inevitable trend of taxation development itself but also the certain demand for ruling the state by law and the foundation of the social market economy. Under the guidance of dialectical materialism and historical materialism and based on the theory of jurisprudence,cameralistics,west economics,public economics,institutional economics and politics etc,this article,with adherence to the combination of theory and practice,brings forward the assumption of constructing functional mechanism of taxation constitutionality and therefore reaches the conclusion with some worth of reference mainly by way of quantitative analysis as well as qualitative analysis and on the basis of delving into the connotation of taxation constitutionality. The thesis includes six chapters.The first chapter refers to the connotation of the taxation constitutionality. This chapter,first analyses the inscape of constitutionality,basic feature and essential meaning in depth by reviewing the source of constitutionality concept and provides the theory gist for the study of taxation constitutionality. Secondly,it takes taxation constitutionality into the frame of democracy construction and market economy construction,analyses the political,economical foundation and social condition on which the taxation constitutionality relies and actually reveals the inevitability,objectivity and reality of taxation constitutionality and important political,economical and social significance. Thirdly,according to the principle of the general theory of constitutionality,and from the different levels of the basic feature,key value and substance characteristics of the taxation constitutionality,it analytically studies the science connotation and integrity system of taxation constitutionality,demonstrates that taxation constitutionality is a social structural style of modern taxation and an organic whole of entity value and form value. Thereof,it preliminarily designs and establishes the theory framework and theoretical basis oftaxation constitutionality. The article delves into the entity value and form value of taxation constitutionality taxation constitutionality in chapter two and three respectively in order to further grasp the connotation of taxation constitutionality.The second chapter refers to the entity value of taxation constitutionality. The entity value of taxation constitutionality is a criterion to judge whether or not "a tax law deserves compliance". It is the constitutionality logos,principle value goal independent of taxation law system. It mainly includes the reasonable orientation of tax power and the settings for tax claim and obligation etc. This chapter demonstrates,from the angle of constitutionality,the political,economical,legal and obligatory characteristics of tax power and accordingly searches into the orientation of tax power and brings forward the basic mode for the control of tax power. At the same time,it makes a multilevel analyses of the relationship,structure and feature of tax power and obligation. It puts forward a viewpoint that tax claim is the logical start point to set and generate tax obligation and therefore comes to the conclusion that it must establish the natural concept of taxpayer right and systematic mode to develop tax constitutionality.The third chapter looks into the form value of tax constitutionality. The form value of tax constitutionality is the principle and criteria with which the tax law should comply depending on the tax law itself constitutionally. It aims to build the legal framework and operating mechanism,which can incarnate and ensure the entity worth of tax constitutionality. The article vests the principle of tax legality,honesty and faith,equity and efficiency to the category of the form value of tax constitutionality. It makes a study from the view of'constitutionality and practical operation in a hope of providing a maneuverable...