Onstitutional Right To Control Tax

Modern state in almost all of finances as the main source of tax revenue as a state and citizens of the link between the interests, concerned citizens, property rights, the right to survival and the fundamental rights of equality and build a modern country on the basis of the rule of law. Constitutional rule of law is a modern political system of the basic areas of taxation in the country to show people the importance of a matter of course should be the main target of constitutional constraints.However, due to my research most of the tax on the economic and fiscal areas, together with the provisions of the constitutional level the missing, leading me the right to tax non-standard as well as the basic concepts of taxation confusion. Aspects of the tax legislative power horizontal and vertical division of unreasonable and excessive emphasis on state power to the neglect of the protection of civil rights; tax law enforcement subjects and the rights of the taxpayers do not have a strong awareness and enforcement of non-normative acts, which affects the revenue implementation; Government tax law should be strictly in accordance with the provisions of the budget tax disposable, but the budget system in our country there are many loopholes to be strengthened, after the audit and supervision are also not perfect. This article is missing for these deficiencies and to identify appropriate countermeasures, thus the establishment of constitutional state to find a breakthrough. Principle of statutory taxation and quantity can be based on the principles of legislative power in terms of taxation, the role played by the National People's Congress, as the central authority in the appropriate place to expand and standardize the tax legislative power, the legislative process in the attention of civil rights protection; in the implementation of the right to raise the tax law and the main sense of the relative rights of persons, to strengthen the enforcement procedures of openness and participation, the realization of the right to protect and strengthen the supervision of enforcement of the tax law, regulate operation mode; the right to use taxes to strengthen the budget and auditing system, improving the system of representative democracy, strengthen the building of the National People's Congress.