Concerning The Constitutionality Of Tax Legislative Control

Over the years, the research focused on tax and economic law on the field of economics to the Constitution and the constitutional perspective on the legislative power of the state's tax is not depth. From the state and citizen relations, the creation of tax legislation is a restrictions on property rights of citizens, acts of the modern state taxation is involved in the vital interests of every citizen, the tax became the focus of the distribution of benefits. This paper attempts to control state power from the Constitution to protect the rights of taxpayers point of view, to analyze the current status of legislative power of taxation and the problems and put forward a sound proposal.This paper points preface, text, endnotes three parts. The first part, mainly on tax legislative constitutionality control theory analysis. In this part of main introduction of the evolution of ideas, tax and the constitution sense of taxes and general legal tax concept, and analyzed from the view of the constitutional government taxation, state taxation power and tax legislative and other related concepts connotation. The taxation authority is a very broad concept, the article about the only trying to analyze tax legislative power. And the significance of tax legislative constitution control are discussed in this paper. The second part, is mainly to the Chinese tax legislative analysis on the status quo of constitutionality. Including legislation present situation, the problems existing in the tax legislative, cause analysis. The author wants to tax the constitutionality of legislation through analysis, sums up and out our tax legislative constitutionality, then the crux of the control for subsequent analysis and perfect the system of the ready. The third part, mainly analysis the constitutionality of perfecting our country's taxation legislative control. Ranging from vertically and horizontally, tax legislative discussed the rationality, legitimacy constitutionally control. And from the Angle of tax payers constitutional right protection discussion. By way of judicial review, from essentially better control tax legislative power. The author hope from found some questions, and puts forward to solve method analysis, which conforms to China's constitutionalism tax law.