On The Legal Doctrine Of Tax Revenue

The doctrine of legislative taxation, which is one of the origins of modern rule of law, is the demand of modern democratic constitutionalism to standardize and limit the state power as well as guarantee the civil property right. Looking back on the history of the England and the United States: "the civil approval", "no representative no tax", we can find clearly that it's of great significance to the establishment of the rule of law doctrine. No clear statement no taxation consists of the revenue law and tax code approved by parliament, the power of the government to collect taxes empowered by constitution, legal and definite essential factors of the tax as well as the legal procedure.The doctrine of legislative taxation is the fundamental demand of defining the obligations of government's collecting taxes and civil paying taxes. The essence is to restrict the state power, that is to say, government's performing of collecting taxes must be in accordance with the law made by the representative of the National People's Congress. It aims at guaranteeing civil property right and the sound development of society and economy. Furthermore it stipulates definitely the important proceedings by law that personal property being transferred to the state voluntarily in a standardized way with predictability and stability.At present, the doctrine of legislative taxation, which has already been acknowledged in the academic circle, is embodied in the legislations all over the world. In our country, however, under the historical background of feudal autocracy for thousands of years, the concept of legislative taxation can hardly find its place in the present tax law system and practice, which sets a huge barrier to the development as well as the improvement of the tax law. For example, the tax law system is not perfect, the effect grade is low, the empowered legislation exists extensively, the performing is not well, the judicial function is not clear, the environment of collecting taxes needs improvements, the local governments interfere the performing of collecting taxes frequently, the affairs of countering taxes payment with violence happen from time to time and the phenomenon of tax evasion occurs frequently. All of the above urge us to reflect on. In order to achieve the strategic target of scientific development idea as well as build a harmonious society put forward in the 5th conference of the 16th national congress of communist party of china, it is one of the basic approaches to adjust the distribution of the social wealth by collecting taxes. Therefore, it is necessary to go a further step to perfect the democratic tax law so as to build a harmonious society. So we should attach great importance to the further analysis of the doctrine of legislative taxation for the sake of the perfection of the tax law even the entire law system and the sound and thriving development of society and economy.Besides the introduction and conclusion, the thesis consists of four parts:The first part, which is the basic theory of the thesis, introduces the origin and historical evolution of the doctrine of legislative taxation, gives the definition and connotation of it and points out the principles of the legal and definite essential factors, the legal procedure and the legal distribution of the tax law, etc.In the second part, the thesis discusses the value of the doctrine of legislative taxation from the angles of politics, philosophy of law and economics, and reveals the value of democracy, rule of law and efficiency in it; in addition, the thesis analyses the function of it in restricting the government's right of collecting taxes, safeguarding the legal rights of the taxpayers, impelling stably forming of legal relationship in taxation and improving the social and economic development in a sound way.In the third part, the thesis analyses the problems of the doctrine of legislative taxation in the legislation and enforcement of tax law including the low rank of it, improper structure of legislation, not strict limits of authority in legislation, empowered legislation spreading unchecked and incorrect and illegal deeds in practice and so on. What's more, the thesis seeks for the causes of the lack of the doctrine of legislative taxation in our country from the following aspects: the historical and cultural background of 'power weighs over right', the concept of 'substantive law weighs over procedure of law', the faint consciousness of right-protection of taxpayers and the lack of competition in tax-collecting system.In the fourth part, in view of the problem, the thesis comes up with some approaches to realize the doctrine of legislative taxation based on our national conditions, including: to write down the doctrine of legislative taxation in the constitution; to make the basic tax law; to establish an appropriate legislative structure of tax law; to standardize empowered legislation; to set up and perfect the mechanism of legislative supervision and restraint in tax-collecting enforcement; to regulate the enforcement of tax law; to draw up taxation procedures law; to cultivate the taxpayer's consciousness of obeying the law, and so on.By analyzing and demonstrating, the thesis expects to put forward some suggestions of feasibility so as to establish and perfect the doctrine of legislative taxation of our country and lays bricks to the further development of the tax law.