On The Principle Of Legal Doctrine Of Tax Revenue

The core of taxation principle of legality is to restrict the power of taxation, it isresponsible for protecting estate and individual rights in the recent period with crimeprinciple of legality respectively. It is not only the main part of law principle, but alsothe one of modern law principle'origin. This paper reviews the history of taxationprinciple of legality, illustrates its concept, connotation and prime function. The paperputs the emphasis on expatiating the principle of it , and puts forward some suggestionsto construct revenue law system with Chinese features. To review the historical trace ofEnglish, American and French taxation principle of legality and its development in themodern society, you can see "it has played a guide and core role in building lawprinciple "and " presents itself in the contents of constitution eventually " . As to thebasic concept of it, the classic description is "tax goes with law , it's illegal to imposetax without the lawmaking" . As to the basic contents, it should include 6 respects: taxkinds legalized, taxation elements legalized, levy elements is definite, taxation activityis legal, imposing process is ruled by law, the principles of prohibiting retrospect andthe similar application. As to the functions, it refers to limit the government power,create and protect the individual property and make the citizens' economic lives stable.Through analysizing taxation principle of legality of our country, along with the gradualdevelopment of the constitution government reform and revenue lawmaking activity, wethink taxation principle of legality was established preliminarily in the law throughformulating "the Revenue Law of Expropriation and Management" and "LegislationLaw" in our country . Compared with most countries in the world, the constitution inChina doesn't define taxation principle of legality exactly. Nowadays, neither tax lawnor tax legal system carry through and embody the taxation principle of legality, evendeviate it to some extent with the three respects of much more authorized lawmaking,administrative power enlarged and lacking ratepaying consciousness. This paper pointsout, the establishment of taxation principle of legality is influenced by many factors,thereinto, the sticking point is to accelerate the revenue law system with Chinesefeatures. We should use the legislation experience of other countries for reference toconstruct the revenue law system with Chinese features.