China’s Right To Legal Research With Tax

With the awareness of our citizens and the continuous development of the rule of law, more and more people are concerned about the right to tax control. Some experts and scholars from the past focus on the right of taxation began to focus on research to right with the tax, a group of more far-sighted scholars from the right angle to tax law, taxpayers vision science research and the right to monitor use of tax issues tax. The improvement of public finance for the construction played a positive role in promoting.Specific exercise of the right to use tax is mainly reflected in the country’s financial expenditures. In recent years, China continues to expand expenditure in2010reached8.9575trillion yuan,4.6times increase over2000. Since2000, the central fiscal revenue has accounted for more than51%of revenue, expenditure and its proportion of total expenditure has decreased year by year, only17.8in2010; Local governments with less than50%of revenue bear80percent of fiscal expenditures, expenditures depend on the source of most of the central government transfer payments. with the weak enforcement of our budget, fiscal expenditure structure is irrational, the transfer payment system is imperfect, and supervision mechanism is not perfect and the expansion of state institutions, making the efficiency of fiscal spending is not high, fiscal spending,"Offside","absence" phenomenon is quite serious, urgent need to further optimize the structure of fiscal expenditure.Use of national fiscal revenue allocation involves use. If not from the legal regulation on the system, will result in tax free and use behavior anomie. From the constitutional point of view, with the right to exercise the basic principles of tax with the tax laws, including the principles, the principle of financial authority and powers to match, strike a balance principle. Whether it is from the perspective of protecting the rights of taxpayers, or from the perspective of limited government, the legal right to use tax, democratic and transparent legal system, financial expenditure are important guiding principles.The realization of the right to use the tax law is the establishment of democracy, rule of law, an important part of the community, helps build a constitutional state, and resolve financial risks, to avoid financial crisis, maintaining social and economic stability. Realization of the right legal use tax must be further changes in the financial concept, supporting the reform of the system, a sound legal system, ensure that the use tax laws to go by; strengthen supervision, to achieve full use of tax supervision; improve the transfer payment, innovation and the legal liability system.