The Research On Reform Of The Rural Tax Law Regulations Under The View Of The Constitution

This article studies the rural tax law regulations from the view of Constitution, it holds the view that the equal vote right should be safeguarded if the burden of farmers is really reduced. The tax regulations should be constructed based on law, the tax income both of central and local government should be reasonably divided; the budget and audit policy should be implemented strictly, the tax income regulations should be strengthened, the money of the government should be controlled, only through this can the burden of farmers be reduced.This article consists of four parts, the first part focuses on the history of the ancient rural tax regulations. In order to ensure the tax income, each dynasty adopted different law methods to centralize the tax law systems which characterize the real heavy tax, low obvious tax, various kinds of tax. In the MingGuo period, although the Constitution has the regulation of the tax law system, there is a great distance between the laws, systems and the reality in an illegal society.In the second part of the article, a tax law system comparison is made among England, America, French and Japan. It is prescribed that the private property is prior to the state's power. If the state wants to levy the tax, it should obtain the approval from all the citizens, that is to say the tax should clearly be regulated by law, for it can effectively keep away the infringement of state power and safeguard the property of the citizens.The third part introduces the rural law system after the establishment of the new China and the Constitutions of 1954, 1975, 1978. Them it analyzes the rural lawsystem and the farmer burdened fees and labor services and points out that the problems and the reasons of the present country law system.According to the analysis and comparison of the third part of the article, the fourth part constructs on the perfection of the rural law system: on the basis of that the tax should be regulated by laws and regulations, the tax income of the central government and the local government should be divided, the audit and the budget system should be strictly implemented to strengthen the management of the tax income.