Discussion About Difficult Problems And Countermeasures Of Our Country's Tax Legislation

Now governing fiscal and taxation affairs by the rule of tax law has already become the important thought leading the practice of the taxation, and also become the hot issue in the fiscal and tax law and the economic theories studying. Perfect tax legislation is the foundation of the rule of law. My paper make use of the method combined theory discussion and actual analysis in order to analyze the problems existing in the process of our country's governing of taxation affairs by the rule of law from the lawmaking aspect, also want to investigate the formation reasons of these problems from both sides of the legal theory and practice so that seek the path of realization of governing taxation affairs by the rule of law.The main contents include four parts:First, this paper will give some analysis about the problems that exist in tax legislation of our country currently. Such as the class of tax law lower than other sort of law, authorization of lawmaking not normative, legislation and paraphrase of executing the law of the lower class inflating, the partition of lawmaking power not reasonable,lawmaking without proper authorization, etc.Second, The legal theory discussion about the problems existing in the tax lawmaking . at the lawmaking aspect, the principle of tax legal doctrine is the essential rule of tax law embody, tax legal doctrine embody the democracy constitutional government and the principle of rule of law, but the cognition of our country academic circles exists deviation as to tax legal doctrine, the provision of 《 Legislation Law 》 also have some deviation from the spirit of above principle.Third, studying of actual reason of the problems about tax lawmaking. At the technique aspect, the mutual effect resulted from both fiscal and partition of tax system and tax lawmaking system is the most important reason result in the problems about tax lawmaking. At the system aspect, government scale inflation brings fiscal expenditure inflation, and the fiscal expenditure inflation result in the distortion of tax lawmaking.Fourth, seeking after the approach to perfect tax lawmaking and realize the rule of law. At the technique aspect, perfecting fiscal and partition of tax system, reforming tax lawmaking system. At the system aspect, cutting down the government scale, so reduce the rigid demand of the inflation of fiscal expenditure. Establishing the limited and efficient government, to resolve the most severity problem, "charge over tax", by this approach.