The Tax Revenue Legal Principle Under The Background Of China’s Tax Policy Reflection

Statutory tax is one of the basic principles of tax law, countries are in the form of the Constitution to be embodied. Constitution of statutory tax forms on its own seriousness, procedures and stability. Relative to the legal and tax tax policy, tax policy on economic development in different states to respond quickly and timely adjustments in the regulation of the national economy highlights the superiority of its own. In practice, tax policy is often deviate from the statutory requirements of the tax regulation of the economy. The statutory tax policy and tax are closely linked, but also have their own characteristics, there is inevitable conflict. Compared with the stability of the statutory tax, although tax policy has its own advantages, but its development and implementation still have to follow the statutory tax principles. In China, tax policy is often a departure from the statutory tax requirements, mainly in tax policy deviated from the established legal principle of equity of tax; part of the tax policy implementation difficult; part of the tax policy of arbitrary strong; tax policy departure from the statutory tax rate levies. The reason for both the values of respect, there are aspects of cognition, including the instrumental effects of the tax values, ignoring the value of procedural justice on the relationship between tax policy and tax misreading. Therefore, the statutory tax policy and tax coordination will be the reform of China’s tax policy objectives, mainly from the following aspects: China’s tax policy should follow the legal principle of taxation; tax to the income-based transformation to law enforcement; tax policy formulation and implementation to achieve procedural fairness; tax policy implementation properly handle relations between tax policy and tax law; macro regulation and control of tax policy changes are in the tax laws should be noted that the values of the problem.