Tax Authorized Legislative Problems And Countermeasures

Tax law has a very important significance for the protection of the property of its citizens and economic decision of subjects of market economy. Because legal documents made by authorization take a large proportion of legal documents, authorized legislation in revenue makes great contribution to the development and perfection of tax law. Traditional theory of separation of powers and principle of obeying by taw law challenge legitimacy of authorized legislation in revenue .China's tax law perfecting gradually will compress legal space in which authorized legislation in revenue could apply .Necessity of existence of authorized legislation in revenue has questioned .This paper analyzes the legitimacy of authorized legislation in revenue according to traditional theory of separation of powers and principle of obeying by tax law ,and blank authorization from in the process of developing of tax law. And then it takes specific measures. I hope this paper could cause more and more people to pay attention to the authorized legislation in revenue ,and improve the development of it ,in the purpose of taking advantage of it and promoting the building of Chinese tax law.This paper uses method of historical and comparative analysis to analyze the blank authorization and summarize and refer to foreign experience and establish appropriate authorized legislation in revenue that is suitable for China.