Research On Tax System In Our Country In The Framework Of Constitutionalism

This article is divided into four chapters.The first chapter analyzes tax in the perspective of constitutionalism which discusses the constitutional concept of tax and the legitimacy of tax. In this chapter, the author firstly analyzes the inadequacy of traditional concept of tax and emphasizes the meaning of constructing the concept of tax in the aspect of constitution in the basis of which the author try to propose a new concept of tax in the aspect of constitution. Secondly, the author analyzes the legitimacy of tax in which he says that legitimacy of tax lies that it is the material basis and security of making people's rights come true. In the last, this part discusses the nature of tax in the order of constitutionalism which is consideration people pay to the nation for protect their rights.The second chapter analyzes the relationship between tax and formation of constitutionalism from the aspect of history whose main content is to study the association between tax and formation of constitutionalism from the aspect of history. By analyzing the constitutional course of Britain, American and France, this chapter explains the internal relation between tax and constitutionalism and the indispensable role revolutionary of tax plays in the formation of constitutionalism. Otherwise, it proves that the value of constitutional system in solving the contradiction and conflict of tax as an effective institutional environment. In the last, this chapter analyzes the inspiration for China form studying the course of tax constitutional in Western countries.The third chapter analyzes tax constitutional which is game playing between people and nation which mainly discusses tax constitutional in macro-level. This chapter firstly studies the context for tax constitutional and analyzes the meaning and limitation of stipulating tax in the law. Secondly, it analyzes the basic theory of tax constitutional and proves the inevitability and meaning of tax constitutional. In the last, this chapter analyzes characters of tax constitutional in other countries and then makes evaluations on them by empirically studying tax constitutional in other countries.The fourth chapter analyzes the constitutional way for China's tax system. This chapter mainly studies status and problem of China's tax system, analyzes the reason for the appearance of China's tax problem and proposes that the biggest problem in China now is that unnecessary cost caused by invalid rules. By analyzes China's tax system in aspect of history, it proposes that the most realistic way for solving the problem is implementation of tax constitutional. Only through the constitutional construction of tax can it solve the various problems which exist in tax and then propose constitutional idea for perfecting constitutional text, reforming related systems and nurturing constitutional spirit.