Legalism Of Tax Revenue In China Analysis On The Plight And Way Out

The core of taxation principle of legality is to restrict the power oftaxation; it is responsible for protecting estate and individual rights in therecent period with crime principle of legality respectively. It is not only themain part of law principle, but also the one of modern law principle ‘origin.In most of Western countries, on the study of taxation principles of legality ismore thorough and systemic, but in our country positive result have beenachieved in the field of taxation law for the taxation principle of legality. Butbecause of the short history of Chinese monocracy of revenue as well asthe lack of taxation-lawmaking and judicature limitation of experience, thetaxation principle of legality have been not materialized in Chinese taxationjurisprudence and it need a long way to consummate. This paper reviews thehistory of taxation principle of legality, illustrates its concept, connotationand prime function. The article is based on the learning from the foreignlegislation, unifies the reality in our country, and disparts three portionswhich are the introduction, the main text, and the conclusion, to make thepreliminary study of the taxation principle of legality reorganization.According to the circumstances of lacking of taxation principle of legality inChina, the paper gives some advice of making taxation-law systemimproving and perfected step by step.And the main text includes four chapters: The first chapter issummarizing of taxation principle of legality. This chapter introduces thebasic conception, content and the function of taxation principle of legality.The second chapter is about the history of development of taxation principleof legality and its significance. After having analyzed the traditional taxationconception of Ancientry-China and reappearance of establishment of taxationprinciple of legality of England、France and American, combining the classicrevenue view from Marxism, this paper have made a disquisition of Chinese present taxation-law system. The third chapter emphasizes the actuality oflack of vital spark of taxation principle of legality in Chinese taxation-lawsystem. These chapters describe depiction of taxation principle of legality inChinese constitution and taxation-law, and have made the causation of thelag of present taxation-law system. The fourth chapter is the consummationof the taxation principle of legality of our country. This paper points out, theestablishment of taxation principle of legality is influenced by many factors.We should use the legislation experience of other countries for reference toconstruct the revenue law system with Chinese features.