This paper explores the issue of fundamental tax law legislation in China, starts from the concept and nature of the tax, analyses the present situation and the significance of the tax law, explores the practical circumstances, contrasts analysis of fundamental tax law through the comparative study on the successful experience abroad, studies existing obstacle in our country’s legislation of fundamental tax law, and attempts to put forward the path choice. The author thinks, although the legislation of fundamental tax law is very necessary, it is difficult to formulate fundamental tax law in a short period based on China’s national conditions. The fundamental tax law issued shall take a long historical process.In order to develop a scientific and reasonable fundamental tax law, firstly, it is necessary to know the evolution of the emergence and development about tax in theory, and point out the current reason that promotes the tax law and the important role to the construction of our country modern state system. On the basis of analyzing the current situation and existing problems of the rule of law in tax in our country as well as the causes of these problems, paper suits the remedy to the case. So, what is the cause of tax law in our country lags behind? This is the problem to be solved, as well as the social foundation of fundamental tax law must face. Paper in the second part focuses on theoretical analysis of tax generation, the relationship between tax and country, the essence of tax and tax law, and analyzes our country present situation and problems of the tax law; From the theoretical analysis of fundamental tax law, the third part studies and puts forward the significance of fundamental tax law, as well as the necessity of tax law, and puts forward the main content of fundamental tax law which should include. In more perfect country under the rule of law, tax law most have relatively mature legal norms, the successful experience of countries can provide the necessary reference for legislation in our country. Therefore, learning from foreign experience should be the choice of fundamental tax law in our country tax legislation. The fourth part of the thesis analyzes the historical, cultural and political factors which cause tax law in the western developed countries, and makes a comparative study. On the analysis of the realistic problems and on a comparison of international experience, author thinks that:from the microscopic point of view, the reasons of resulting in the low level of tax law includes that the legal system is not perfect, the tax law enforcement is not standardized, tax judicial construction is backward, but from a macro point of view, these problems have a profound political, historical and cultural roots. Therefore, this paper focuses on four aspects of fundamental tax law issued:One is the construction of socialist legal state. Our country is to build what kind of country under the rule of law. The difference compared with western countries under the rule of law is the first question to answer. Admit of no doubt, different historical and cultural brings different countries model under the rule of law. Obviously our country still has not formed model law, actually with the development of economy and society, constantly is evolving. The fundamental tax law, as a part of the construction of rule of law, is clearly affected by this factor. Two is the tax power. What is the tax power, how to understand the relation between tax power and constitution, how to deal with the rights and obligations of the citizens in the tax, how to realize the public democratic tax legislation. These problems are clearly the focus of tax, and tax law must be defined and standardized these problems, but at present these problems in theory have not been clearly explained. Three is the relationship between central and local governments. Handle the relationship between the central and local governments, the division of the tax power is the focus. But China’s tax right is obviously confused, especially the taxing power is very chaotic, there existed over many tax or quasi-governmental nature of the income tax, national tax authority does not achieve the unification and standardization. There are many reasons, such as the responsibility is not clear. The fundamental tax law should be based on the specification of the relationship between central and local governments; obviously China does not have such a condition. Four is the understanding of the essence and function of tax. The essence and function of tax is the soul of fundamental tax law legislation, as well as a cornerstone of legislative idea, tax principle etc. For the difference between socialism and capitalism tax and socialism tax have what special function, etc., the current academic circles did not form a consistent, cognitive science. These problems cannot be solved, even if the fundamental tax law can issued, its role will be greatly reduced.The innovation of this paper is to focus on integrating fundamental tax law legislation with legal tradition, history and culture and social system organically. On the one hand, the paper puts fundamental tax law legislation on the background of China’s legal construction, tries to indicate that the launch of fundamental tax law is an important path to improve the socialist law in China and change ruling style; on the other hand, the paper puts the fundamental tax Legislation on the background of modernizing the country and the construction of modern civilization, researches the legislation of fundamental tax law from historical, development perspective. Author think, the realization of fundamental tax law legislation has inevitably accompanied by the process of China’s modernization gradually, but currently reasonable and feasible scheme is to establish the general rules of tax law, this is not only conducive to promote the rule of tax law gradually, but also to solve the actual needs of the current work of taxation. |