Analysis And Argumentation Of The Problems Of Basic Ideas Of Chinese Taxation As Law And Legality System Restructuring

Even though China has stepped nearby the times that tax is as law, the basic ideas and the system of taxation as law need to be restructured immediately. This thesis focuses on discussing the problems of basic ideas of modern Chinese taxation as law and system restructuring, mainly analyzing the basic elements which have impacts on Chinese taxation as law and discovering the inner rules in the development of Chinese taxation as law, in order to deepen the rational understanding of taxation as law and provide what is according as in decision-making process and referenced suggestions to further push the practice of taxation as law effectively.Firstly, the thesis discusses the general theory of taxation as law briefly. It is based on the modern law idea and according to taxation's basic principle. That is, taxpaying entities pay tax according the law and the government collect and use the tax according to the law with cooperation and under supervision of the society. So the taxation work goes the track of law orderly and the society wealth get efficient management.Secondly, the thesis sums up and reviews on the domestic and abroad representative theories briefly about tax law and the essence of economic relationship.On the base work, the thesis analyzes the common point of tax relation and entrust relation using the entrust system's basic ideas and then bring forward the tax as entrust theory. The writer think the theory can rebuild basic ideas of Chinese tax law .The theory explains that, paying tax is public's entrust. The taxpayers are clients, the government is fiduciary and the public and their offspring are beneficiary. The taxpayers have finally ownership of the revenue. They can use their right of supervision and decision-making through representative institutions. Taxpayers take on the nation's obligations and right for public service through paying tax.To follow up, the thesis firstly generalizes to analyze the underlying causes of Chinese active tax law system which has lackness of consistency, low stability, poor definitude, improper entity traceability, lackness of trustworthiness and poor efficiency. According to tax entrust ideas , it is very necessary to give prominence to clients, to construct and improve basic tax law system, tax principal part policy, revenue collecting and managing process law system, revenue collection and using supervision system. In the end, Chinese tax law system isreconstructed.After then, the thesis analyzes in detail the frame and mechanism of reconstructing Chinese tax law system from four aspects. Firstly, it constructs basic tax law with tax entrust ideas. Secondly, it brings forward the tax trade off theory and uses it as theory basis of reconstructing tax policy and regulation. Thirdly the thesis analyzes consummating taxation system and brings forward legislation suggestions hitting the point, with the theory of taxation law's endogenetic change. The last but not least, the thesis clarifies the supervision system of revenue collecting and using should completed and improved. To do this, it should begin with pushing the responsibility system of executing the tax law and promote the content and process of supervision into law system. To construct the supervision for revenue using law system, one hand the Budget Law should be consummated to improve the supervision for revenue using, and the other hand the participant rights should be confirmed for taxpayers in how to use the revenue and it should build the taxpayers' common wealth lawsuit system.