On Citizens’ Tax Liability From The Perspective Of Constitutionalism

In the beginning of2011, Wu Bangguo, the chairman of the Standing Committee of the NPC, announced that "the socialist legal system with Chinese characteristics has basically taken shape", which symbolized that socialist legal construction in our country will be in a transition from the period of legislation to the period of judicature and administration. In other words, the main task of ruling by law will be switched from "there are laws to abide by" to "everyone should abide by the law, the law must be enforced strictly, and those who violate the law must be dealt with". And this provides a new opportunity for enforcing the constitution of our country:the regulations related to protecting the civil rights and limiting the power will be enforced.In the history of thought and practice of western constitutionalism, the concept of "no taxation without representation" in the beginning of the resistance to power abuse, and the strict limitation to the deprivation of citizens’private property, show the constitutional significance of tax liability. This paper is compose of the following four parts:the introduction, the constitutional significance of citizens’tax liability, an overview of the history of constitutional thoughts, and the constitutional construction of citizens’tax payment in our country. It states why tax payment is the obligation of citizens, and that this obligation should be switched to the limitation to the government’s power. It analyzes the corresponding regulations of citizens’tax liability as well as their deficiencies. After summarizing the experience of western constitutionalism and the current situation of legal construction in China, this paper brings up the strategies to perfect "the principle of taxing in accordance with statute" in the constitution of our country.