Research On The Law Construction Of Tax In China

Under the condition of market economy, tax problem involves in economy, politics, society and law, etc. Public interests and the interests of taxpayer are directly affected by tax relation which plays an important role in the relation between the state and people. In recent years, our country has been vigorously implementing the law-based administration, which is embodied as the vigorous promotion of the rule of law in taxation in the field of tax. But due to the outstanding problems that more emphasis on power rather than right and more emphasis on administration rather than service, which exist in tax administration in China for a long time, the relations among the state power, public interests and the lawful rights and interests of taxpayer are out of balance seriously. Consequently, the development of socialistic rule of law in taxation has been seriously restricted. Starting with the conceptual analysis of rule of law in taxation, the process and significance of the law construction of tax has been analyzed and taking the fundamental principle of law-based taxation as a clue, the trend of improvement in law-based taxation of China has been explored in this thesis, based on the basic situation and main problems of the construction of rule of law in taxation in China.This thesis is divided into four parts structurally.In part-1, the principle and the theory of the rule of law in taxation are expounded and the concepts of tax and rule of law are introduced. According to Raj's discourse about the rule of law and in combination with the specific features of tax, the concept of law-based taxation is defined, and it is clarified that the government should be governed by law, which is the core meaning of law construction. In addition, the argumentative base of this thesis is established and according to Raj's doctrine of rule of law, four fundamental principles of the rule of law in taxation are concluded, i.e. principle of tax legality, principle of tax stability, principle of due process and principle of judicial guarantee.In part-2, the legalization process of tax and the basic situation of the construction of rule of law in taxation in different countries at present, and the development of the law construction of tax is analyzed from the aspects of tax revenue legislation, tax law enforcement, the way of tax remedy and the consciousness of taxpaying compliance, etc. Moreover, the significance of the...