Taxation is always concerned by State and it's people as the importance on national development and people's lives. Taxation power is the basis of taxation, and the exercising of taxation power has certain limitations on private property of citizens. How to prevent the over restrictions on private property, how to guarantee the accomplishment of government's obligations, how to mainten the fairness and reasonable of taxation, is the first question we should solve, it is also the question of exercising scope of State's taxation power. This paper attempts to raise the question in the exercising of State's taxation power through the the definition of the exercising of State's taxation power and the establishment of the exercising scope of State's taxation power,provide the ways of restrictions of the exercising scope of State's taxation power, to balance the relationship of taxation and private property. |