The Legal Supervision Of National Tax Power

The tax power is the power about tax legislation,tax law compulsory and taxationjudicature,with which the country can realize its effection and obtain the financialrevenue,and obtain power of the property rights. With the lack of supervisionconditions, any right will be expanded. So the tax right will be expanded when it has notsupervised. So the citizen’s life level and the economic development of the countryproduces will be serious effected. We should supervise and restrict the national taxpower.The tax power invade the property of citizens freedom, the national fundamentalwill be disappear, The legal supervision of national tax power is the basic method toeffective restricting the state power;This paper will research the theory about the national tax power,and put forwardsome improving suggestions. I divide the paper into four parts.The first chapter carriedout a detailed analysis about the legal supervision of the state taxes power, for examplethe concept, characteristics and the theoretical basis of supervision of the state taxespower. The second chapter briefly describes the practice of the major Westerncountries to legal. Oversight and restrictions of the national tax power after the victoryof the bourgeois revolution, and gradually established legal supervision of taxpower.The foreign countries practices of supervision of tax power referentialsignificance to China. The third chapter discusses the supervision of the status quo andproblems of the power of our national tax including the current tax legislative powersystem requirements and their defects, and tax law enforcement the right to run thesituation and existing problems and realistic analysis of the tax jurisdiction. The fourthChapter gives some advices about our legal supervision to tax power.