The Tax Revenue Legal Principle Research

Tax principle of legality is the most basic, the core principle, is the democratic constitutionalism origin, is the spirit of the rule of law in tax embodiment. The tax revenue legal principle to restrict state power, protection of citizens property rights as the core content, not only constitutes the important part of the rule of law, but also the originator of modern legality and one source, establishment of the rule of law doctrine played a leading and key role. In the constitution of our country culture, has been the lack of no promises,"no taxation without representation", do not pay taxes,"history and tradition. In view of this, the author attempts to tax revenue legal principle perspective, comprehensive review and reflection of China s current tax law and tax law enforcement activities, and how to further perfect the tax revenue legal system of our country and put forward specific proposals for tax law enforcement.This paper from the following three aspects of legal principle of tax revenue is studied. The first part of tax general legal principle theory", this part mainly elaborates the legal principle of tax revenue generation and development, the tax revenue legal principle the concept and contents of statutory taxation principle as well as the value and function of trace the origins, from the theoretical level of statutory taxation principle content undertakes be knowinged afresh, and from sociology and economics angle elaborated the statutory tax research on principle of. The second part "the tax revenue legal principle under our country current tax law problems and reasons analysis", this part mainly analyzes the constitution of our country and tax law in legal principle of tax revenue from the tax revenue legal principle, in the constitution of the deletion, the existence of a large number of authorized legislation, tax law, tax law interpretation of administrative, tax authority height focus on the central areas such as analysis of its existing problems, and from the culture background, ideological roots two aspects to discuss the legal principle of tax revenue loss of deep-seated reasons. The third part "the tax revenue legal principle of tax law in China suggestions of perfection", the part of the comprehensive analysis of the current situation in China and the comparative analysis of national legislation on the basis of practice, proposed tax legislation should be established in the constitution of legal principle of tax revenue, tax law, perfect the tax legislative procedure, reasonable division of tax legislative authority aspects; tax law enforcement standard from normative taxation procedures, strengthen team construction, perfect supervise restrict a mechanism, improve the external environment and other aspects of tax law enforcement.