China's Tax Legislation Research

During the "11thFive-Year" period of time, China’s tax legislative work hasmade remarkable achievements, and in the "12thFive-Year” Program, China will attachgreat importance to improve the tax system and strengthen the construction of tax law.Under this circumstance, the author takes the partition of tax legislative power as the themeof this paper, and combines tax legalism as well as other basic theory with the reality ofour country, seeking to explore the partition pattern of tax legislative power when we takeChinese national conditions into consideration. From the development history and currentsituation of China’s tax legislation, the standard of tax legislative power is not mature. Thetax legislative powers between the legislature and the executive law enforcementagencies, and the division between central and local governments is stillrelatively fragmented. These phenomena do not meet the requirements of tax legalism ofchina tax law. The reason is not only because our inherent system itself does not makegood endogenous conditions for the concentrative creation of tax legislation, butalso because the lack of the legislation techniques. To solve this problem, the authorproposes to establish the pattern of moderate concentration of the Tax Legislation. On onehand, by the way of standardized procedures to limit the powers of the administrative lawenforcement departments in the tax legislative work, the tax legislature can centralize thelegislative power of taxation. On the other hand, according to the principle of respect forthe practical local conditions, we can establish the interaction between the central and localplaces through the institution of People’s Congress. The author strives to centralize thelegislative power of taxation to the legislation, and set the stage for the tax lawconstruction in the future.