Statutory Taxation Research

The rule of law is not only the necessary result of the development of human civilization but also fundamental safeguard. In new century, it has become the necessary trend in our country's politics economics and social development In fields of taxation, insisting the principle of law is not only inherent requirement of current taxation but also one strategic action of adapting exterior challenge and conforming the current of time. The Fifteen Congress of Chinese Communist Party ascertain managing state affairs by the rule of law and constructing socialism country by the rule of law. All government departments must administrate affairs by law and protect the legal right of citizen. Imposing by law is embodiment in taxation fields and it is the basic precondition of administrating by law and rate paying by law. Imposing by the rule of law requires that the lawmaking and executing the law of taxation must abide by law and the law must be definitive and clarity. That is to say insisting the tax legalismTax legalism is the fundamental principle of confirming imposing and rate paying obligation. Its essential is to restrict country's power, and it requires the exertion of the right of imposing tax must be according as the law constituted by the people delegation. The principle's tenet is to ensure citizen property right and the right development of social and economical activity. Furthermore it stipulates definitely the important proceeding by law that personal property being transferred to country voluntarily. Accordingly that proceeding is easily forecasted and steady. In modern society, the legalism principle of tax is the basic principle for adapting market economy and protecting property right escaping the influence of political might. It is the key of the reform of our country's market economy that whether the competitor in market is protected effectively and the power of nation department is restricted effectively. If we don' t establish the legalism principle of tax, tax lawmaking tax executing the law and tax justice only become authorities or personal arbitrary activity. This article will summarize simply theory of tax legalismand analyze some problem in the fields, and furthermore we will put forward some suggestion in order to consummate the rule of tax law.There are three parts in this text: the first part introduces some basic theory of tax legalism including basic meaning, primary content-, principle -. origin and significance. The second part is the emphasis of this text, analyzing some problem of tax legalism of our country in the fields of lawmaking law executing and administrating relief. In lawmaking fields, these include that the level of lawmaking is too low and the structure of lawmaking is illogical and the administrating power expands because the purview of lawmaking lack precise finitude and the formality of lawmaking is non-normative. In law executing fields, the action of executing law is non-normative and the formality of law executing is unlawful. There are many problems that restrict taxpayers to exert their rights in administrating relief of tax. the third part advances the thought and approach of realizing tax legalism according to our actuality. These include that establishing reasonable structure of tax law defining the purview of lawmaking; And establishing and consummating mechanism of supervision and restriction, and regulating the action of executing tax law; and consummating the administrating relief system of tax to make taxpayers exert their supervision to government voluntarily. All in all, this article's topic is to ensure the reality of tax legalism...