Delegated Legislation Of The Tax

The tax legislative authorization refers to the legal system in which the organ of power with tax legislation power, according to the constitution or rules of the constitutional legal documents, empowers the same-leveled administration departments or inferior authorization units to exercise the power of legislation on some particular issues. The tax legislative authorization not only has comparative advantages in legislative efficiency, but also is called for by tax legislation and the reality of tax adjustment needed by economic development. However, the tax legislative authorization running unchecked would undoubtedly lead to the deadly harm to tax legalism, democracy, human rights and rule by law. Therefore, it is essential that the tax legislative authorization be regulated and restricted.How shall we regulate and restrict the tax legislative authorization? In the first place, between the conflicts of economic efficiency and social fairness, between the ones of administrative efficiency and the equality of imposing and paying taxes, between the ones legislation efficiency and legislation fairness, we should insist the priority of fairness and meanwhile give due consideration to value selection of efficiency: in the second place, between the conflicts of nation and citizens, between the ones of departments of imposing taxes and tax payers, between the ones of the central government and the local government, we should adhere to the principle of interest balance and realize the maximum of prospective interests; in the third place, in the process of tax legislative authorization, we should follow the principle of reality need, the one of no-overstepping of authority, the one of cautious authorization and the one of clear authorization; in the last place, we should control the tax legislative authorization from the view of its body, its issues, its ways, its deadline, its procedures, its supervision and etc.Aimed at engrained malpractice of tax legislative authorization and its causes, our country should insist on the center of tax legalism, and put emphasis on the regulation of behavior of tax legislative authorization, the controlling of the procedures of tax legislative authorization, and theefficient supervision, hence perfect the system of our country's tax legislative authorization.