Constitutional Basis And System Concept Of The Tax Legislative Hearning

Tax revenue reflects the legal relation about tax imposing established in the social compact between country and its taxpayers. It embodies the fair deal between the national authority and the civil rights. It is the money paid by individuals, aiming to pay for the maintaining of their civil rights by the country through exchanging personal property for public products. As the appearance of the tax state, tax is playing a more and more important role in our country as well as in taxpayers' lives as the financial source and the deprivation of property of taxpayers. Therefore, taxpayers are becoming more concerned with the tax revenue legislation system that bears a close relationship to their interests. However, the method of representative legislation is doubted by more and more people for its congenital defects. The implementation of law on tax demands a kind of system that embodies the democratic participation and scientific decision-making. Within the frame of the representative system legislature, establishing a hearing system of tax legislation has become the inevitable trend of democratic rule.Based on the concepts and features of tax revenue and legislative hearing, thesis concludes that the necessity of establishing legislative hearing of tax revenue is the needs of maintaining human rights, human sovereignty, and is the essential way of realizing the fairness in tax imposing, according to the relationship between legislation and constitutionalism and the motive force of legislative hearing with respect representative system legislature and social justices.Thesis arouses our meditation on the issue concerning establishing legislation hearing of tax legislative in our country through taking cases in America and Germany for example, analyzing and benefiting from how foreign authorities deal with the system that have been established. We propose that National People's Congress (NPC), NPC Standing Committee, NPC organizations and the agencies be the authorities, Constitution and Legislation Law be the legal basis, identify its extent of application, gradual process and feed back mechanism, to meet the needs of maintaining human rights, human sovereignty.In general, building the tax revenue legislation hearing system is the demands of the development of constitutionalism. Therefore, we are expected to bring in advanced experience from foreign countries on the basis of our national situation. Our aim is to make up the deficiency of the legislation hearing system by building the representative legislation system, thus realizing the fairness and justice of tax legislation.