A Study On The Legislation Of Tax Authorization In China

Resent years, with the change of China’s political and economic environment, revenue plays an important role in regulating economy and our social life. We now have 18 categories of taxes and 15 of them belong to tax enabling legislation. However, the tax enabling legislation not only violates the principle of legal prescription of revenue, but also causes widely queries because lots of contents in these provisional regulations which are set according to authority are not scientific and series of problems appear during the implementation progress. Therefore, all circles in the society call for the National People’s Congress should recover the tax legislation power and regulate tax enabling legislation at the same time. In 2014, China starts to modify’legislative law’ and more specific requirements have been brought in issued draft. Although scholars have done some research in the area of tax enabling legislation, but most of them are the parts of research on administration enabling legislation and the breadth and depth of research are insufficient.This paper tries to research deeply in the area of the tax enabling legislation applying the method of combing normative and positive analysis. The uniqueness of the tax legislation determines if relying solely on the legislature’s legislation will be unable to meet the needs of the modern economic life, and the tax enabling legislation can cover the shortage of legislation formally. Disadvantages of current tax enabling legislation have caused great damage to the Chinese process of the rule of law and the principle of people’s sovereignty and democracy, at the time, the tax legal system has been seriously affected, the abuse risk of administrative power has intensified, and the property rights of citizens has been excessively damaged. In the view of this, the author gives some feasible proposals on the improvement of the tax enabling legislation system of China based on theoretical analysis. Given the social conditions, the appearance of the tax enabling legislation in 1984 and 1985 is necessary and scientific. But with the development of legal system and the issue of legislation law in 2000, the cracks between the tax enabling legislation and modern life have become more and more big, especially the authorized decision in 1985 which has a negative impact on the Chinese process of the rule of law. Hence, we should abandon "the authorized decision in 1985" firstly. Based on the tax normative legal documents and the implementation in reality, we should improve the level of law which meet the condition of authority and develop formal tax files in order to inflect the justice of tax and interest of taxpayers. Otherwise, we should better abandon them. Secondly, it is necessary to clarify the specific norms of the tax enabling legislation system and determine the authorized time, scope and standards and eliminate the delegation behavior. Finally, establishing and perfecting the supervision system composed of legislation, justice and society is very essential. It is our duty to deep the reform of China’s tax enabling legislation and carry out it as required.