A Constitutional Approach On Tax Revenue

Tax is the taxpayer access to public goods and to pay the right price. Both a correct understanding of revenue and building a socialist market economic system of public finance are major issue of China's economic reform. The constitutional government basic spirit have extremely close relationship with the profound understanding government's function in market economy, the tax revenue nature, the legality of revenue sources, taxpayer's right protection, the relations of the tax revenue and "the harmonious society"and so on..This paper will introduce the constitutional principle to taxation areas, derecognize the theory of tax attribute and interpretation of modern tax, legal rights and obligations of the main subjects of taxpayers (citizens), to fulfill their obligations to pay taxes as stipulated by the constitution to all the rights of the community, in accordance with the Constitution enacted to comply with the tax laws as the basis for material commitment to the payment obligations, so is the country to meet with citizens to public service needs of the activities.China's traditional culture, there is no constitutional bred Western culture genes. Different historical backgrounds constitutes acceptance of Western constitutionalism and constitutional culture in the unique context. The establishment of a modern taxation, the need for "freedom" and "equality" and "fair" to re-understand the need to nurture civic freedom, equality, democracy, the rule of law, protection of human rights and other values, the need to establish the Constitution and laws of the spirit of faith and deeds, need to nurture the nation's cultural integrity, cultural checks and balances on power, China's tax constitutional construction has long way to go.