Researches On Tax Legislation Horizontal Configuration

Tax Legislation as an important component of the national legislative power is the right to tax the most basic and an original power. China's current main administrative authorities, the legislature, supplemented by the tax legislative landscape configuration mode led to the dominant position of the legislature and the executive authorities of the virtual home of the weakening of legal restrictions, the basic legislation on important types of taxes authorized by the legislative approach adopted has increased arbitrary government taxation, the tax violated the principle of legality and thus bring about its authority, stability, and other aspects of the normative range of adverse consequences. Tax horizontal configuration and the exercise of legislative power is the basis for the exercise of power of national institutions, the state power system operation is dependent on the state's financial resources to maintain the power of national institutions set up to guide and control depend on the configuration of the proportion of national financial resources, its China's tax revenue is directly related to the construction of the rule of law, as well as the entire political system of China's legal system has produced a huge impact. At present, China is to launch a new round of comprehensive tax reform, from the perspective of theoretical research on the current tax to re-examine the operation of legislative power, for improving our tax system has a very positive meaning.Along with the deepening of China's reforms, according to the requirements of tax legal doctrine, the tax legislative power should mainly be exercised directly by the legislature, and in fact the current problems in the field of tax law is still largely the determination of Tax Legislation and configuration and how to implement the doctrine of statutory tax issues. Therefore, this article in order to tax legislative power imbalance horizontal configuration to study the core of research materials at home and abroad and has been based on the results, first of all in basic theoretical level, the tax authority and tax legislative concepts, characteristics and historical origins to inspect the same time, horizontal configuration of tax involved in legislative and constitutional construction, tax legal doctrine, the relationship between public finance, a more in-depth analysis and discussion. Second, combining real life, the consumption tax, stamp duty on securities transactions to adjust the rate of the typical cases of China's tax legislative perspective lateral configuration problems as well, because of this stage, the domestic legislative power of taxation to configure their own specialized system for books and information is not yet over See, this article in the integration of the relevant law, economics and other related cross-disciplinary knowledge base, through taxes on foreign legislative power configuration mode comparison, drawing on international experience and put forward the tax legislative and horizontal configuration should follow the basic principles and optimizing China's tax revenue legislative and horizontal configuration specific recommendations.In particular, this paper on the proposed architecture is divided into five chapters:The first part of Chapter Introduction to the article. Presented this paper begins with background and main research questions, namely, tax legislative horizontal configuration anomie, pointing out that China's current tax legislative horizontal configuration the dominant position of the legislature virtual home, the executive authorities into the main body of tax legislation; second reviewed and summarized legislative and taxation at home and abroad on the horizontal configuration issues related to research results, pointing out that the legal doctrine should be in the implementation of tax revenue while strengthening the enabling legislation for regulation and monitoring, followed by a brief description of the value of research, perspectives and methods.Chapter two of the tax authority and tax-based theories to explain part of the legislative power for the discussion of the theoretical background is provided below. First, the tax legislative analysis of the basic concepts of identity and why the State has the right to tax and tax legislative power, respectively, from the historical, economic, legal angle of the three dimensions of the tax and tax legislative power to inspect the origin and elaboration. After the paper discusses the significance of tax legislative and horizontal configurations, starting with the constitutional vision of a high degree of discussion of the constitutional state tax revenue allocation of legislative power lies in the right allocation of government tax legal constraints placed under the supervisory power of the operational status, set the power Run the border, followed by the legal doctrine in tax revenue to clarify the allocation of the important role of legislation and explains the legal doctrine does not exclude the tax authorities to have elements of administrative regulations make provision for taxation.Chapter three of the introduction of case-horizontal configuration of our tax status of legislative power was investigated and reflection. First, in real life through the consumption tax and stamp duty on securities transactions tax items, the tax rate adjustment case analysis raises tax revenue of China's current legislative and horizontal configuration anomie, and the reasons for the current anomie further inquiry and reflection, pointing out that the legal doctrine as tax revenue deletion resulted in tax legislative and horizontal configuration is not reasonable to make tax authority, stability, coordination, from being damaged; tax legislation ignores the protection of the rights of taxpayers; tax legislation technique is simple and crude; the tax authorities to explain the phenomenon of ultra vires and a series of serious adverse consequences.Chapter four horizontal configuration for tax extraterritorial legislative investigation, the main analysis of the Anglo-American legal systems of the United Kingdom and the United States focused on the civil law system of France and Japan, sharing model, and propose immediate inspiration and learn from China's legislature should be Tax Legislation in the basic classification system status.Chapter five of this part of the policy proposals put forward optimization of China's tax legislative. and horizontal configuration basic idea. The first is to establish its basic principles, the author summed up the principle of legality of its authorized clear principles, economic efficiency principle and the principle is consistent with the national polity; and recommended the development of the Basic Law, tax laws, improve the tax legal system, improve the tax legislation rank, while engaged in ago, things in the three links after the enabling legislation to regulate the taxation system and monitoring, to achieve substantive legal doctrine on the tax.This article contributions and innovations mainly due to:1, this research perspective on innovation. Currently the longitudinal profile of tax legislative research results are more specifically the horizontal configuration of tax legislative systematic research are still gaps.. 2, the right domestic and foreign customs duties and taxes have legislative powers of the relevant research carried out a more comprehensive literature review and sort out.3, the right of the tax and tax legislative power to conduct an analysis of the basic theory, defining the characteristics of the tax legislative connotation, from the jurisprudence, tax law and tax studies such as multi-dimensional study of the tax legislative origin and significance of horizontal configuration of the more in-depth interpretation, in a bid on both the depth and breadth of the innovation.4, combined with the concrete reality of economic life in the typical case of horizontal configuration Tax Legislation Analysis of the reality of the plight of our country, and its analysis of the causes of anomie, and reflection, through its extra-territorial investigation was first proposed optimal tax legislative and horizontal configuration to be followed in The basic guidelines, and improve the tax legislation system, promote the tax legislation system and the specific recommended measures. Try to make this into a systematic, comprehensive and holistic characteristics of the research results, and thus has a certain novelty and innovation.