Study On Legislation Of The Monopoly Tax In China

In the transition period, our country natural monopoly profession is relying on its monopolistic position, obtains the high quota profit sudden, has initiated such as the income differential oversized and so on a series of issues. Learn from developed countries impose on oil windfall tax in the oil industry experience, strengthens carries on the monopoly tax revenue to our country natural monopoly enterprise legislation is imperative. In the natural monopoly industries, after budgeting each resources the cost, the expense as well as the profit margins, guaranteed that after leaving the enterprise enough income uses in the sustainable development the expenditure, obtains excess profit for taxation object; or take produces the operator to carry on the monopoly taxation through the improper transaction behavior gain excess profit as the taxation object, comes by this to monopolize the profession to give the tax law rules and regulations.This study tries to carry out a systematic and comprehensive research on China's monopoly of tax theory and legislation and relative theories. With a background that China is now constructing a harmonious socialist society, this research is based on the existing results of contemporary science, such as legal science, economics and fiscal science and other disciplines and the aim of this thesis is trying to realize the regulation of distribution of social wealth. This thesis utilized the standard methodology, the real diagnosis methodology and the synthesis methodology to monopolizes the tax the connotation, the legislative construction and so on to carry on the analysis, specifically speaking, this research wholly follows the following research way:Firstly, benefit from the realization of social and public interests, maintain the order of social competition, promote tax revenue constitutionalism and tax revenue legislative work demonstrates our country to the necessity of monopolize the tax legislation; from aspects of current economic condition and tax source foundation, society psychological basis, legal system angle and so on demonstrated our country to feasibility of monopolize the tax legislation. Secondly, demonstrated tax legalism, fairness and efficiency of unity, the combination of rights and obligations of taxpayers and stabilize the economy as a monopoly of tax legislation of the four basic principles to be followed. Monopoly of the legislative principle of taxation is the soul of monopoly tax legislation, the law enforcement criterion and the legal explanation basis, which determines the monopoly tax value orientation. Only by correctly grasped the principle of legislation, can be helpful to deepen understanding of the essence of monopoly tax, can monopolize the tax legislation for our country the construction to put forward a better proposals. Lastly, start with the vision of comparative law analysis of The Three Represents, study the monopoly of state tax legislation, summarizes the monopoly of foreign experience to China's tax levy of inspiration on this basis in order to monopolize the tax to draft the tax payment main body, the taxation object, the tax item,the tax rate, the tax basis. collection management and legal liability for the content of the monopoly tax legislation of the concrete system design.