On Regulation Of Public Law About Power To Tax

Tax is the major economic source of national fiscal revenue and the important means of national macro-control and economic tool to keep social stable . Tax plays an important role in the economic construction , social development , construction of system in the country . Power to tax is about stable administrative organs carrying out tax law and collecting tax law . Administrative power to taw is the double-blade sword , on the one hand , administrations fufil their duties to keep enough fiscal revenue to support the development and construction of country ; on the other hand , lots of actions (about administrative authority , violating rights of tax payers , etc . ) appear frequently . In the case , activeness of tax payers is destroyed .Therefore , this thesis aims at regulating administrative power to tax and supervising and urging administrative levy by law to improve tax payers'levy by law through discussing the regulation of public law about power to tax . It's significant for regulating administrative power to tax to limit power of state and to protect rights of tax payer and keep balance between power and right and to improve constitutional construction .Because of all kinds of historical and social reasons , our country regards national distribution principles of tax as the guiding thought to the daily job of tax , in this case , emphasizing the administrative power excessively leads to ignore the rights to tax payer .The former theories also lay particular emphasis on the research on economics of tax and stresses on directing administration how to collect tax and to collect tax effectively and to supply political advice with administration , and to guide administrations to make plans for tax and to fufill the task of tax . There're less thesis on regulation of the power to tax , therefore , with the aid of theories of constitution administrative law and economic law and historical analytical method , worth guiding method and logic thinking method , this thesis attempts to explore methods of regulating power to tax from the points of constitution and administrative procedure to provide theory support and realistic guide with daily job of tax and to improve construction and development of rule by law of tax and constitutionalism .The thesis divided into five chapters .The first chapter is talking about power to tax and justice of tax . In this chapter , writer elaborates the developmental situation of system of tax from the points of national distribution principles , legislation of tax , the administration of revenue collection and economics of tax and expounds legimation of power to tax (administrative levy should be agreed by tax payers and accord with procedural and substantive justice . )The second chapter is about basic theories of regulation of public law . In this chapter , writer simply narrates the basic content of regulation of public law and put forwards some views : the premise is legalism of tax revenue , the core is administering tax by law , the objective is rule by law of tax and simply analyses the relationships among views about .The third chapter is foreign experiences of regulation of power to tax and its referential significances . In this chapter , writer looks back the history of regulation of power to tax and improvement of constitutionalism of Britain . France and U.S.A. and irtrocluces the exchange theory of tax and the theory of public need based on social contact to conclude the situation and development of system of tax of western countries and simply discusses referential realistic significance of regulation of power to tax of western countries .The fourth chapter is the solution . From the point of constitutionalism , writer thinks that the exchange theory of tax and is the guiding theory for our country's tax and NPC and standing committee specializes right to legislation of tax and regulates authorized legislation , at the same time , NPC and standing committee should tansfer power to provincial governments to let them have virtual power , aiming at integrating and harmonizing duties and economic power .The fifth chapter is the solution . From the point of administrative procedure , writer stresses on the balance and harmony between power to tax and rights of tax payers and strengthens and expounds rights of tax payers and advocates to use the principle of proportionality to examine the discretion right of administrative levy and put forwards some advice to regulate the actions of administrative levy : develop high-tech information software , recommend scientific theory of action ,build up judical safeguard system of tax revenue .