On The Principle Of Proportionality Applicable In The Tax Law

It should be held that the principle of proportionality is a product of the country ruled by law, an excellent annotation and an intangible proof of the process from rule by law in formality to substantiality, a scale to control public power, a dial to protect private rights and a symbol of the rule of law in one country. To control taxation power, protect taxpayer's fundamental rights, achieve rule by law and justice are the necessity of the application of the principle of proportionality. The thought of mediocrity and harmony, levying with taxpayer's ability and the related legislation are the basic theory. On substantive law, the right to survive and property rights are protected from taxation power, so we take the right to survive and property rights as the limits of taxation power. And the principle of proportionality keeps the balance between the aim of policy and justice in tax preference. On procedural law, the tax preserves, administrative enforcement, tax inspection, tax secret, revenue administrative punishment must apply the principle of proportionality, it's an important guarantee for the rational exercise of the discretion of the tax, that the principle of proportionality can effectively compress the possibility that the discretion of the tax is exercised willfully and arbitrarily, restricts the abuse of the discretion of the tax. On prosecution law, with the thinking of the layers of review of the three junior principles, it comes to the conclusion that restrictions of the pre-tax review and reconsideration of the tax are incompatible with the principle of proportionality.