From The Constitutional Point Of Constitutional Analysis Of The Tax

Tax and is closely related to constitutional government.The constitutions of many countries have constitutional provisions on taxation,the constitutional practice of the modern bourgeoisie is directly from the beginning of the tax constitutional.Tax revenue is not only a constitutional fundamental premise of the rule of law or rule of law and constitutional government in modern times beginning with the logo.In the constitutional system,the need to strengthen the right of government tax revenue in particular,legislative restrictions and the protection of the rights of citizens,strengthening the constitutional constraints on tax revenue to promote the constitutional development is an important measure.Construction of China's tax system has always attached importance to the system from the technical aspects of design and innovation,the spirit of the constitutional deficiencies of our tax legislation and practice a number of adverse effects.At present,the rule of law in order to ensure the realization of the goal to further promote socialist democracy and legal system building,China's market economy should be based on the inherent requirements of the new round of tax reform and perfect the system of tax legislation to promote the process of constitutional development in China since the establishment of Since the socialist market economic system,socio-economic and tax revenue in the role of people's daily lives more and more important.And the rule of law and building a socialist country ruled by law,as China's modernization has been written into one of the objectives of the Constitution,the rule of law and taxation is the rule of law an important part of the building.China's nation-building in the rule of law made after a series of significant achievements,but also should make the tax constitutional,to further promote the rule of law in China's nation-building.So research the constitutional issues relating to taxation,to promote the Constitution and the tax laws to improve and standardize the tax纳relations,the protection of national income and the legitimate rights and interests of the majority of taxpayers,to promote the country's political stability,economic prosperity and social development,are very importance.This article from the Constitution,the basic concept of constitutional government,from the perspective of constitutional re-interpretation of the tax.And then the history of science, economics,political science perspectives on the relationship between taxation and constitutional.In the analysis of the ongoing need for tax constitutional basis,pointing out that China's current constitution on the constitutional deficiencies in tax and revenue raised will be written into the Constitution's suggestion that the first choice for China's tax constitutional matters should be the statutory principle of taxation;followed by is a reasonable division of tax power;once again the rights of taxpayers attention.