On Outline Of The Balance Of Tax Power And Right

Reviewed the finance and tax legal construction of our country,and innovated of the concept and the theory of balance of tax right and power.The purpose of the study is to regard the theory of tax balance of right and power as the core of legalization of finance and tax,to promote the modernization of national governance.Following this thought,this paper can be divided into two parts except the introduction and conclusion.The first part is the basic theory of the balance of tax rights and power,including the category of the balance of tax rights and power in the first chapter and the value of the balance of tax rights and power in the second chapter.The second part is the system construction of the balance of tax rights and power,including the operation of the balance of tax right and power in the third chapter and the protection of the balance of the tax right and power in the fourth chapter.The introduction part points out the theoretical significance and practical significance of tax right balance theory to the construction of fiscal and tax legalization.A literature review of the balance of the tax right and power,defined the scope of the research and the research ideas of this paper.The first chapter is the category of the tax right and power balance.Through the reflection of the essence and the theory of the tax power,defining the connotation of tax right and power balance;to reveal the nature of tax right and power balance;explore the tax right and power balance profound theoretical foundation.The second chapter is the value of the tax right and power balance.Ideas reflect the value of the pursuit,the principle of the value of the content.In this chapter,the concept of tax right and power balance is refined,and the value and evaluation mechanism of tax right balance are discussed in order to ensure the implementation of the concept of tax right and power balance.The basic principle of the balance of tax right is explained,and the three principles are examined,analyzed and corrected.The third chapter is the operation of the tax right and power balance.Analysis of the status quo and the causes of tax power out of the van,to explore the power control mode,the right control mode and the obligation control mode in the operation of the tax power,analyzes the limitations of power restriction and right control mode,points out the advantages of compulsory control mode.The fourth chapter is the protection of the balance of tax rights and power.Separately from the legislation,the law enforcement,the judicial three aspects to discuss the tax power balanced system safeguard question.The conclusion part makes a systematic summary of the whole paper,and makes a prospect for the future research.