The collection and payment of tax relationship will be formed betweenthe state and taxpayers. So, from the perspective of the tax-related main part,this paper tries to divide the taxation power into the civilian taxation powerand the government taxation power. Among them the civilian taxation powerrefers to in the legal relations of taxation, the rights and powers that thecivilian enjoys. Here, the civilian is the tax-related main body, also refers toall of the taxpayers. Taxation relates to the interests of the total society, sofirst of all, the civilian taxation power expresses as the civilian internaltaxation power, including the legislative power of tax and the supervisionright of tax. Secondly, the civilian taxation power expresses as the individualtaxation power, also refers to the taxpayers’ rights. The civilian taxationpower also can have an elaborate division of the just taxation power, theofficial taxation power and the actual taxation power. The theory of people’ssovereignty, theory of public finance, theory of universality of the law valueand theory of right standard are respectively the theoretical basis of thecivilian taxation power in politics, economics, and law. So we will makesome reflections on the absence of our civilian taxation power: reshape theconcept of tax and tax law; improve the laws and regulations of tax;establish a sound social supervision mechanism; build the taxpayers’litigation system; cultivate the taxpayers’ awareness of taxation power. |