On The Realization Of The Just Taxation Principle In The Corporate Income Tax Law Of China

Justice is a permanently ideal of human being and value which law always pursues. In the statute of corporate income tax justice requires that legislation and enforcement should carry out just taxation principle consistently. However, influenced by the legal idea of the tool doctrine of the law and the legislative view of "efficiency coming first, balancing justice", the legislation and enforcement in the statute of corporate income tax emphasize efficient taxation principle and ignore just taxation principle, which result in many unfair taxation phenomena. It makes justice value of law fail to realize and damages authority and loftiness of law. Thus it impedes people forming legal relief and the process of China's realizing rule by law. What's more, it can't benefit the long-term steady development continuously of national economy. So study on the realization of just taxation principle in the corporate income tax law of China both have great theoretical and practical significance. However, at moment, study on this issue is very little in the scholar circle. So I attempt to study on it.Firstly, this article begins with introducing the development and implication of just taxation principle, then I describe the embodiment of just taxation principle in the statute of corporate income tax.Secondly, I illustrate the phenomena of unfair taxation appearing in the legislation, enforcement and using tax, then I observe and study on the harmfulness of unfair taxation in the theoretical and practical respects, and I analyze the reasons of causing unfair taxation. I think they are the influence of the legal idea of the tool doctrine of the law, the influence of the legislative view of "efficiency coming first, balancing justice" and the legal defects.Thirdly, I offer some recommendations for change in order toboost the realization of just taxation principle in the statute of corporate income tax. Countermeasures contain the change of the legal idea and the legislative view, the perfectibility in the legislation of the statute of corporate income tax, the countermeasures for unfair taxation in the tax levy and management and the establishment of taxation supervision system.