On The Doctrine Of Taxation By Law

Doctrine of taxation by law is an important principle. This text intends to make it clear that the concept, history origin, theories value and practical value, the present condition of doctrine of taxation by law, go forward a line of analysis and argument at the foundation of those, and find out counterplan that is perfect at the our country, with the hope of our country tax law being perfect .This text is divided into four parts totally:In the first part, the writer thinks, the definition of the doctrine of taxation by law include at least three the contents of aspects: namely the constitutional government a rank, character in the procedure and substance, the particular corpus of the entity. Doctrine of taxation by law that writer on these grounds set up is as follows: It is used as one of law principles in the national basic constitutional government in modern, piercing through the whole process of taxing and tax lawmaking. On taxation lawmaking, the establishment of the tax law with promulgating must come from national democratic representative organization , without the situation's authorization, any other national organization cannot establish the tax law , the tax law of the representative organization establishment must present the will of the taxpayers. In taxing procedure the corpus of collecting tax must and obey the law, while the corpus pay tax only according to the law, and do not undertake the tax out of the law.The special aspect that doctrine of taxation by law have at the different from other tax law principles includes legal taxation , the particular legal form of the revenue from tax, method and settle about its meaning, many level of structures , the superior of the doctrine . According to the above treatise we can also conclude that the corpus of collecting tax synthesize a nation (lawmaking organization for represent) and the organization of collecting tax(administration); the corpus of paying tax then mainly include artificial lord, with the other corpus synthesized inside, which can be regarded as the pronoun of the " people".As for the contents of the Doctrine of taxation by law, scholars aren't consistence in expression. Some scholars think that it include" the main factor of taxing should be determined by law and definite, have legitimacy in main factor and guarantees with the procedure principle"; some scholars think that it include" the main factor of taxing should be determined by law and definite, the procedure should be determined by law"; some think that it include" the item of taxing growing from the legal, main factor clear and definite, paying tax strictly with the procedure legal". Every kind of standpoint has his merits, each has his own strong point, but the writer still tries to investigate a new system.The writer thinks, according to the international experiences, the contents of the doctrine of taxation by law can generalize to four aspects: the main factor determined by law, the main factor being definite, the legal taxing procedure and the legal taxing item.In citizenry propertied class objecting feudalism monarch for restraint of collecting tax, the principle of the tax law gradually grow up, then" have no the representative, have not to pay tax", every taxing items should be determined by representative whom citizen select, with the legal procedure .And the doctrine of taxation by law is concomitant with democracy constitutional government but living of," mankind fight for human rights, requesting to establish the history of the democracy constitutional government, always is with the establishment of the doctrine of taxation by law with develop closely-related"Doctrine of taxation by law after producing, the world initiates the nation of the rule of law in droves of take into the provision in constitution, the Doctrine of taxation by law have become the constitutional and basic principle to have become the actuality. Positive if the piece guards the text the Sir says:" initiate the nation of the rule of law, regardless how its prosperous degree,...