Analysis Of Authorized Legislation In Revenue In China

Authorized legislation in revenue is ubiquity in other country. Authorized legislation in revenue plays important action in our country, effectively adjust revenue legal relation, and remedy the revenue law in some degree. But as a system which have osculation relationship with citizen property right and liberty right. There is a great of deal limitation in authorized legislation in revenue, need farther perfect. Now, there is not a suit of system authorized legislation in revenue which can be adopted in every country .If introduced the whole oversea system, Authorized legislation in revenue in china should not father perfect. So how set up authorized legislation in revenue, which is adopted our country, is my target and motivation.The article is consist of preface,straight matter text,conclusion,Bibliography. There are four chapters in straight matter text.First chapter, Fist, I will explain the process of development. Then compares concepts of authorized legislation, introduces the concept of authorized legislation in revenue, Then introduces characteristic of revenue authorized legislation. Finally, Explain the sort of authorized legislation in revenue, and status of revenue authorized legislation in the system of authorized legislation. Second chapter, explains rationality of authorized legislation in revenue in our country, from theory of taxation by law view.Theoretically speaking, revenue legislation should be format law. but, by theory of modern limitation of power and theory of administration country, We should allow authorized legislation in some degree.From practice of our country ,There is rationality in authorized legislation in revenue. First, there is efficiency and agility in authorized legislation.Third chapter, From two point, factual contents and procedure, discusses limitation of authorized legislation in revenue.The fourth chapter, from experience of oversea legislation, put forward advice which perfects our authorized legislation in revenue.