Research On Realization Path Of Law-based Taxation Principle In China

The principle of law-based taxation is a principle proposed to restrict public power,protect the interests of taxpayers and balance the relationship between the state and public interests.The emergence and development of this principle is synchronized with the development of modern democracy and the rule of law,and it plays an important guiding role in modern tax legislation and justice.It has become one of the basic principles of tax law system of modern countries.The essence of this principle is taxpayers' agreement,and its purpose is to maintain the legal rights and interests of taxpayers.The famous American jurist Oliver Wendell Holmes(Oliver Wendell Holmes,Jr.,2006)said the "tax is the price of civilization",and this principle can limit tax within reasonable and legal range.Since China's reform and opening up,along with the advancement of the rule of law,the implementation of the law-based taxation principle has gradually obtained the consensus of people from all walks of life in our country.It is generally accepted that the implementation of this principle can provide a good tax law environment for development of market economy and promote the progress of democratic rule of law in China.The Third Plenary Session of the 18 th Central Committee of the CPC clearly proposed “implementing the principle of law-based taxation”,and the newly revised Legislative Law further clarifies on the principle and improve the position of relevant terms and conditions of this principle.But the fact is that there are still many problems on the implementation of the principle of law-based taxation in the legislation,law enforcement and law-abiding practice in our country,such as the follows: the Constitution has yet to clearly define the principle of law-based taxation,which leads to ignorance of protection of taxpayers' rights and interests;tax legislation power is unclear,which results in such negative effects as lack of effective supervision and excessive expansion of administrative power;discretion is abused in the tax law enforcement,putting taxpayers undue undue pressure;in tax law compliance level,we always emphasizes the concept of tax obligation and ignore the taxpayers' rights.The existence of these problems greatly hamper the implement of the principle of law-based taxation,and the result is that for a long time the rule of law level in the field of taxation lags behind the reality needs,which in turn greatly affects the further development of rule of law in the field of fiscal and taxation.With the expansion of taxation business in China and the deepening of rule of law concept,the society puts forward some requirements for the implementation of law-based taxation principle,which means that the study on the implementation of law-based principle in China has some realistic relevance and practical value.The main work of this paper is as follows:Firstly,this paper discusses the theoretical basis and functional orientation of the principle of law-based taxation.Finance is a barometer of social civilization.The scientific rationality of financial income and payment system directly reflects the civilization degree of a country.In different stages of development,the role of finance in a social-and-economic development is different and shows different characteristics.The principle of law-based taxation has certain relevance with the formation of the principle of modern democratic rule of law.This paper,based on economic theory,legal theory and theory of legal philosophy,studies the development,theoretical kernel and functional essence of the law-based taxation principle,and discusses the core message and basic connotation of the this principle,and provides theoretical support for discussing its status quo and significance in building rule of law in China.Secondly,this paper analyzes the effect of implementing law-based taxation principle as well as existing problems.On the one hand,by combing the development of this principle,this paper draws the following conclusion: the principle of law-based taxation starts late in our country and is hampered by various factors,leading to its slow development and unideal current situation.By introducing Kitano Hiroku's “three-stage theory” on the principle of law-based taxation and combining it with the context in China,this paper puts forward the “four-level theory” on the development of law-based taxation principle in China,so as to analyse the development stages,development effect and the significance of law-based taxation principle in China.On the other hand,by analyzing problems in implementing the law-based taxation principle from the perspectives of legislation,justice and law compliance and combining with previous theoretical analysis,this paper tries to find our the deep root reasons for difficulty in implementing the principle of law-based taxation in China.Thirdly,this paper conducts an empirical analysis of law-based taxation principle in China,taking the property tax reform pilot in Shanghai and Chongqing as an example.Property tax reform is one of the breakthrough points to implement the principle of law-based taxation.By analyzing the debate on legality of property tax reform pilot in Shanghai and Chongqing and combining it with international property tax reform and legislative experience,this paper puts forward ideas to implement the principle of law-based taxation in the field of property tax reform.Finally,this paper puts forward the plans and suggestions for implementing the principle of law-based taxation.The essence of law-based taxation is to put the right of taxation under the rule of law.In the big context of promoting rule of law and deepening reform in China,considering difficulties in implementation of the principle of law-based taxation,it is necessary to summarize international experiences and promote the implementation of law-based taxation principle in the whole process of tax legislation,law enforcement,judicature and law-compliance.This paper also puts forward ways to implement the principle of law-based taxation from such perspectives as achieving scientific tax law legislation,strict tax law enforcement,just tax law justice and universal tax law compliance.