On Tax Law

Rule of law is put forward as the opposite side of rule by autocracy. Democracy is the basis of rule of law, and restriction on power is its core. Therefore, compared with the construction of legal system, that of rule of law has much deeper ideological connotation and more positive practical significance. Tax and law are united so closely that they can't be separated. Many issues about tax in our real life reflect some weak spots in the construction of rule of law, while they can't be resolved only by the construction of tax law legal system. Directed by the principle of rule of tax law, this thesis firstly analyzes the problems that exist in three aspects-legislation, administration and judicature, then forwards the direction and ways to strengthen the construction of rule of tax law .This dissertation consists of four parts. In the introduction, the differences between rule of law and legal system are mainly studied. Meanwhile, according to the demands of the legal society, the author points out the basic principles that should be abided by in the construction of rule of law in tax field.In the part of the legislation system, it figures out that the core for the study of tax law legislation is to design a scientific and democratic legislation system. Based on the study of the present situation and the international comparison, this part concludes that the right of tax law legislation is solely belonged to the national organs of power horizontally and can't be authorized to others, then the basis and principles of the rights of tax law legislation that should be followed vertically are pointed out In the part of the administrative enforcement of the law, the most basic demand for their administrative enforcement work of tax agenciesin the legal society is emphatically pointed out-administration by law. Nowadays, the most basic reason for the phenomena that the administrative enforcement of tax law doesn't follow laws very well and the rights of taxpayers can't be fully protected is the inadequate restrictions on the tax enforcement power. On this base, the ways and measures to improve the administrative enforcement of tax law are put forward. In the part of the judicature of tax law, the author takes a skeptical attitude towards some aspects about the idea of establishing a kind of judicial defending system of tax law, then points out that the main task in the work of judicature of tax law is not only to prevent taxpayer from committing crimes but also to protect their legal rights. The author thinks that the prominent problem for the judicature is the inadequate tax law adjudication and the too limited scope for the judicial examine which confine the role that tax law judicature can play. On the base of the analysis of its reasons, this dissertation lays figures on the roles to furtherly enlarge the judicial examine and the necessity to quicken the tempo of the judicial reform as well as the construction of tax law legislation and its enforcement.