Study Of The Basic Principles Of Our Tax Laws

Any law has its particular principles that are the base for choosing the law's contents: In other words, the law's contents should be established according to the principles. Tax law is also without exception. Since 1994,tax system reform has been carried out in China and a series of laws about tax revenue have also been set up. However, there exist many defects in the current tax law and a valid and complete system of tax law has not been established. The reasons, although they are various, have something with the long-term lack of the basic principle of tax law. Therefore, it is necessary to deeply study the basic principles of tax law. This paper systematically deals with three problems: the connotation and establishment of the basic principles of tax law, the contents of the basic principles of tax law and the perfection of the China's tax law and the basic principles by the methods of documentary research, value analysis and comparison analysis, etc. The following are a series of study and discussion:On the connotation and establishment of the basic principles of tax law:The basic principles of tax law can be defined as the fundamental guiding ideology and criterion that apply to the legislation, executive, judicature, observance, supervision of taxation and the explanation and study of the tax law. This paper has put forward three standards of the basic principles of tax law: high standard, widespread standard characteristic standard and also pointed out that establishing the socialist market economy system should be the base of the formation of China's tax law and the basic principles of our country tax law must meet the objective request of the socialist market economy. The author has made a historical and extensive research on the theories and practices of the basic principles of western countries' tax law and showed the necessity to learn from them. In this paper, China's basic principles of tax law has been divided into four principles: the principle of legality, the principle of fairness, the principle of efficiency in taxation and that of the social policy.On the contents of the basic principles of tax law:Firstly, the legal principle of taxation can be defined that the law must have clear statements about the legislative rights of taxation, the national executive rights of taxation, the rights of tax dues income, factors of collecting taxes and the procedures of taxation. The officials should collect tax according to the law and tax payers should also pay taxes according to the law. The tax cannot be collected, reduced or free without the provisions in the law. The essence of the principle of legality in tax is to restrict the rights of taxation. The functions of this principle are the restriction of government's tax requirement and protection of both the national property and the private property. The contents of this principle should include, statutory government's tax legislation, statutory government's tax requirement, statutory tax dues income, statutory tax element; statutory clear tax element and statutory tax procedure.Secondly, the fair principle of taxation is that the position of the taxpayers should be treated equally and the tax burden should be shared equally among thetaxpayers. It not only includes the fairness of legislation but also includes the equally enforcement of law. Tax burden fairness is core of the tax fairness. The vertical and horizontal tax fairness is the basic definition of tax burden fairness. It also includes formal fairness and material fairness, entity fairness and procedure fairness, opportunity process fairness and result fairness, generation fairness and trans-generation fairness. After the concrete analysis of the standards of judgment of tax fairness, the paper illustrates that in the designation of tax system, income is considered to be the major tax base, with the assistance of expenditure and property. Then different tax types complement each other, and the idea of fair tax burden can be expressed.Thirdly, the efficient principle of taxation is to gain tax dues income as much as possible with tax cost as little as possible and to promote the development of the society and economy with the help of the function of the taxation. This principle should include executive efficiency, economic efficiency and social efficiency.Finally, the social policy principle of taxation is substantially the principle of the basic economic functions of taxation. So the contents of this principle of social policy can be classified into two parts: the principle of tax revenue policy and the principle of macroscopic control. The principle of social policy shows the ideology of the relation between fairness and efficiency in China's tax law.On the perfection of the China's tax law and the basic principles:In this paper, the specific measures have been put forward to make China's tax law perfect according to China's current situation in taxation.