Tax Legalism Of Tax Legislation Is Perfect

The principle of taxing in accordance with statute is the basic principle of the tax-law practice and the theoretical sill of modem tax laws. Concerning the connotation of it, the close contacts of the tax lawmaking and the principle of taxing in accordance with statute, our scholars have more treatises, but all put great emphasis on a certain side mostly. This paper tries to study systematically the principle of taxing in accordance with statute and perfectness of tax lawmaking from the theories and fulfillments. This paper is divided into three parts and its structure is as follows:The first part is about the legal theoretical foundation of the principle of taxing in accordance with statute. This part analyzes the formation process of it from British and American people who resist the rulers to donate the miscellaneous taxes and the formation of the constitution principle of " no taxation without representation". On this foundation, making use of the need principle and contractual thoughts, the author thinks the spiritual substance of it is democracy, rule of law, human rights and restraint of national power. After understanding the spiritual substance and history of the principle of taxing in accordance with statute, the author deduces its specific connotation: the right and duty of the tax-law corpuses must be taken into the provisions by acts, and each kind of main composing factors of the tax laws must and can be given the explicit provisions by the acts only; we designate the right and duty as the basis in the acts only. The principle of taxing in accordance with statute is not only the basic principle of tax lawmaking, but also the law thoughts of the administration to enforce the laws and the tax judicatory. Finally, the article transfers into the relation between the principle of taxing in accordance with statute and tax lawmaking, explaining the theoretical foundation of the tax lawmaking carrying through the principle of taxing in accordance with statute from both sides in our country: carrying through the principle of taxing in accordance with statute for tax lawmaking is the concrete reflection of basic human rights and carrying through it for tax lawmaking is the key that the tax laws have the legitimacy. At the same time, the author describes the actual requests of tax lawmaking in our country carrying through the principle of taxing inaccordance with statute.The second part is about the substantial analysis of tax lawmaking practice carrying through the principle of taxing in accordance with statute. Firstly, partialities exist in the legislative theories. For a long time in the tax lawmaking realm people have deep thoughts of " law as a tool", less talking about tax lawmaking according to constitutional rights, and the reasons are: on the one hand, it comes from the historic cultural backgrounds that people think the power very important instead of the right ;on the other hand, we should attribute to the mistakes of the traditional thoughts of tax governance and the tax-law theories. Secondly, in tax lawmaking practice, the rights that the taxpayers participate in the lawmaking and express their wills have been restricted. Thirdly, in our country the division of tax lawmaking power is against the basic spirit of the principle of taxing in accordance with statute. Finally, some blemishes also exist in the tax lawmaking procedures.The third part is about the paths of perfecting tax lawmaking. Aiming at the problems and shortages of tax lawmaking practice, the author thinks we should carry through the principle of taxing in accordance with statute and perfect the tax lawmaking from aspects as follows: we must re-construct tax-law awareness in our country, then guarantee the right that the taxpayers participate in the democratic lawmaking activities; we should perfect the division of tax lawmaking powers and perfect the tax lawmaking procedures. The concrete measures include: strengthening the preparing work of tax lawmaking, strengthening the experts ' functions in tax lawmaking, constructing and strengthening the public system of tax lawmaking and perfecting the hearing of tax lawmaking.