Study On The Rational Anticipation And Realistic Diversity Of Taxation By Law

Taxation by law is the spirit of revenue. Presently, in the revenue field of our country, phenomena that violate the constitution, legislation system regulated by law of legislation and distribution of legislation popedom are still popular, as well as the loss of protection of taxpayer's right during administrative execution of revenue. The public takes little notice of this kind of phenomenon no matter legislators, executors or ordinary people. So, current administrative laws of revenue that is not suitable for the development of socialism marketing economy are still effective. Regarding abnormality as right thing is the representation of lack of nomocracy consciousness of revenue. How to perfecting revenue legal system of our nation to achieve taxation by law in real sense is a difficult problem that must be faced by scholars of economy law and administrative law. Practicing in teaching field of revenue economic theory and taxation for many years, author used to study revenue from the economy point of view , just considering revenue as it stands. After about 3 years study in the law school of Jilin University, author get a better understanding about law .In this paper, from the legal point of view, author discussed the scientific connotation of taxation by law in our country: revenue statutory creed should be established in taxation by law; the diversity between reasonable anticipation and real condition should be realized. Based on this efforts ,author wanted to advance some basic assumptions of basic approaches of taxation by law in our country. The article is composed of three parts: Chapter I , reasonable anticipation of taxation by law; Chapter II ,real diversity of taxation by law; Chapter III,the basic approaches of realization of taxation by lawï¼›Conclusion. Chapter â…  Discussion on Scientific Connotation of Taxation by Law in Our CountryWith the research of the origin and development of taxation by law theory of western developed countries, author pointed out that as "individual standard" is adopted as the basic view of western revenue theories, both parties have the equal status. The theory of revenue exchange based on social contract theory has its rationality when it was used to explain some revenue phenomena. It can serve for our revenue system. With the discussion from three aspects: why people do not pay tax by law, why the revenue of government shows compulsory character and why government want to collect the tax by law , the pay of taxes is essentially an act of free will. Governmental revenue must be done by law. Author pointed out that modern tax law should not be regarded as the basis of exertion of the right of revenue by taxation department, "the law of tax collection". It is more important for us to know that it is still a "law of right" which protects the basic rights of taxpayers and fights against the abuse of right of revenue. Finally , we can reach a conclusion that the connotation of taxation by law means both parties do their parts by law with the premise and condition of governing the country by law by construction of taxation legal system.Chapter â…¡ Real Diversity of Taxation by Law in Our CountryFirstly, author oppugns the idea that the taxation system or structure of it basically suitable to the developing demand of socialism marketing economy has been established. After analysis about current condition of our revenue legislation from surface layer, the problems of revenue legislation mainly be presented on three aspects: too simple principle regulations in constitution about revenue; lack of the basic law of revenue and a series of relevant single laws; too many revenue administrative codes and rules, most revenue legislation actions made by administration departments. When we go deep to analyze the problems, two big problems of current revenue legislation are founded: The right of revenue legislation is mostly implemented by administration department not by legislation department because of the wrong idea about the nature of tax law; too many creative...