Research On Taxation Right's Constitution Control

The taxation right is a public authority power, which is a power for the state to get tax revenue. It includes tax legislative right and tax administrative right. The states impose tax involved in the citizens property right, therefore, the taxation right is a authority power that in great need to be controlled by constitution among the state power systems. The taxation constitution control mainly establishes function boundary for tax legislative right and tax administrative right. The constitution endues taxpayer right, using the way of right antagonizes power to achieve the control of taxation right. The taxation right be controlled by constitution is a requirement to restrict state power effectively, which is also the need to protect human rights.Taxation constitution control originated in Britain,the United States and France bourgeois revolution. The causes of revolution in these countries were connected with the people opposed the feudal state imposed optionally. In the revolutionary struggle, it gradually developed taxation legal principle and taxation fairness principle. As the development of nowadays, most countries in the world have written taxation legal principle and taxation fairness principle into constitution, measured off the taxation right, established the constitutional rights for taxpayers, consequently, achieved the constitution control of taxation right. But the status quo in China, our constitution neither ordained taxation legal principle and taxation fairness principle, nor measured off the taxation right, even nor stipulated the basic rights for taxpayers. These caused discretionary taxation right, the taxpayers'rights could not be guaranteed. Consulting experience of foreign countries, establishing in the status quo of taxation constitution control in China, this paper points out a system thread of constitution control from the aspects of taxation constitution control's mode choice and content design, on the chance of taxation constitution control achieve in China.This article is based on theory analysis and practical problems, systematic discussed the problems of taxation constitution control in China. It can be divided into four parts. The first part is the basic theory of taxation constitution control, mainly deals with the content of taxation right, the content of taxation constitution control and its necessity. It indicates the connotation taxation right from the view of equality between state taxation and citizens'pay duty. It indicates the connotation of taxation constitution control from the aspects of taxation's organizational system principles, the basic measures and fundamentality approaches. It analyses the necessity of taxation constitution control from the aspects of restricting state power and protecting taxpayers'right. The first part is the theory base of the whole paper. The second part focuses on overseas taxation constitution control and its revelation for China, mainly analyses the history of overseas taxation constitution control and its actuality, then gets some revelation for achieving taxation constitution control for our country. History has demonstrated that no matter the Britain and France bourgeois revolution, or the United States'Independence war, are connected with the people opposed the feudal state imposed optionally. In the revolutionary struggle, it gradually formed and developed taxation legal principle and taxation fairness principle, which set the theory base for modern country-to-country achieving taxation constitution control. Nowadays, lots countries in the world have written taxation legal principle and taxation fairness principle into constitution, measuring off the taxation right and taxpayers'right in it, achieving Taxation constitution control. These have important reference and revelation effect for China. The third part is actuality of taxation constitution control in China, mainly analyses problems and causes of Chinese taxation constitution control. The lack of Chinese constitution terms result in several problems as taxation on abuse, taxation lever unbalance, financial system disordered and the rights of all taxpayers without protection. The causes of these problems are related to ideology as well as economic and political. The second and third part is the practical basis of the whole paper. The fourth part is system thread of constitution control in China, mainly deals with taxation constitution control's mode choice and content design. As for the mode choice, we should base our national conditions, use for reference of the foreign experience, to determine its mode, which is constitution with basic taxation law and taxation administrative law. As for the content, first of all, the constitution stipulated taxation legal principle and taxation fairness principle in law, which established principles for the taxation right. Secondly, it makes scientific compartmentalize to tax legislative right in the constitution, definite contents of tax legislative right and tax administrative right, and makes reasonable allocation between the central and local taxation right. Besides, it establishes the constitutional rights for taxpayers, providing legal base for the state taxation right function. Finally, it constitutes taxation basic law, whose structure to be succinct, content and length to be moderate. Taxation basic law can be connected to the constitution, embody matters relating to taxation, it can command, restriction, coordination, guidance the taxation administrative law. Taxation basic law can conform, improve and standardize taxation administrative law, accordingly, making the taxation constitution control ultimately realize. The fourth part is core, it is also the purpose for this paper..