On Restriction Of National Tax Power

The purpose of national tax power and right were originally designed to provide public goods to meet people's needs. National tax power and right were the unity of power and right, but power was characterized by its routine. Power that lacks restriction was easy to expand. The expansion of national tax power and right result in infringement for citizens' basic rights. From the perspective of tax constitutionalism, realizing restricting of national tax power and right, should respect citizens' basic rights, and then establish the tax legalism and the tax fair as the power operation principles, finally provide post relief for taxpayers by means of rights protection. The Constitution stipulates that citizens of basic rights, but the fundamental deficiency of the tax legalism principle and the tax fair principle, together with delaying on protection of taxpayers'rights, made citizens fall into morass when rights were encroached on. So it was important that clear the tax legalism principle and the tax fair principle, improve the system of taxpayers'rights to prevent the arbitrariness of national tax power and right for realizing revenue law in our country.This paper tries to discuss restriction of national tax power and right from tax constitutionalism. Full-text is divided into four parts:The first part will clarify the essence of tax power and right by discussing the dispute of its concept from the analysis of legal rights. Then discuss the necessity of restriction of national tax power and right based on found in Conflict in the state and the people about tax power and right.The second part will discuss restriction of national tax power and right from tax constitutionalism through questionnaires analysis. For this point, this part will study the value of national tax power and right restriction on the tax legalism, tax fair and protection of taxpayers'rights.The third part will analyze the system design of national tax power and right restriction. This part will sum up experience by analyzing system design and operation of national tax power and right restriction of different countries.The forth part will return to national conditions. According to reflection on the problems about national power and right exercising in our country, this part is focused on how to perfect system design of national tax power and right restriction in legislation, administration and judicature based on foreign experience.