Lawful Taxation And Taxation Power Protection

There are lacking of taxation power awareness or only unilateral consciousnesson strengthening taxation power in our theoretical and practical fields, so we can'tcompletely protect taxation power. The power protection for taxation power directlyleads to lack theoretical base of tax laws. On the other hand, if taxation power isn'tidentified on its source and authorization, it will influence the binding on taxationpower and protection for taxpayers 'rights. The theoretical defects arouse practicingwith no object. The theory ignores the right's importance in constructing the societyruled by law, which brings taxpayers 'properties into awkward and fragile positionsfacing taxation administrative power, and the implementation of taxation ruled by lawinevitably lacks of substances. This efforts waste a great deal of social resources,increase the difficulty and costs for the public to abide by the law, and directlydesalinate the implementation of the statutory taxation principal in China. Dealingwith the taxation in accordance with the law and the statutory taxation principal arecomplementary to each other. Both of them hold the same object of preventing thetaxation right from the erosion and abuse, and call on implementing the taxation ruledby law to put it through the whole course of the taxation movement and work. Theauthor thinks that we must absorb the quintessence of the statutory taxation principal,and at the same tune we should also develop native resource advantage in improvingthe marketing economical system. Because the marketing economy is right economy,we should seize the taxation power to protect the key problem to carry on the taxationruled by law.At the present time, the outside countries mainly study the statutory taxation principals; there are more and more studies on the rights and obligations of the taxation units and taxpayers in our country. We have initial studies on statutory taxation principals and our taxation ruled by law, but we seldom completely and intact study the taxation right. With the progressive developing of Socialist Marketing Economy, our country will gradually concentrate on the taxation power and improve the study degree.According to the essential characteristic of taxation revenue, the taxation power is to put the process of taxation activity under the supervision of law, which entrusts the lawful right to principle part of taxation activity or litigant from it's prerequisite and regularity. The thesis divides the taxation powers into country power government power and citizen power by the essential characteristic of taxation law and the movement regularity of taxation revenue. The country power includes the power of taxation collection and the power of taxation revenue legislation ;The citizen power includes taxpayers' rights concerning taxation the rights of knowing the using of taxation income and the rights of supervision; The government power includes the right to decide the taxation scale, the "yangguan" taxation power and the right to manage the routinetaxation business.On the basis of the overall thinking, the thesis will elaborate the problems from three views: First. The inadequate of taxation power protection and the taxation law. I want to discuss the objective existence of taxation power and the importance of the taxation law which clarifying the essential relationship between taxation power and taxation law .Second. Ascertainment of taxtion power. The author will discuss the composition, the inner meaning and the internal relations of taxation power, and discuss the problems which affects the citizen's property right from rational view. Third. Protection of taxation power and taxation relief. The measures are brought out to strengthen protection for the taxation power in accordance with the existed problems at the view of theory and practice.It is estimated that the thesis will realize the ideal of advancing a new setupand new vision which will play an active role in...