China’s Tax Legal Issues Of Legislative Process

While the tax legislative process is a sound operation of the entire tax system is the starting point of the rule of law and the starting point, compared to the other branches of law, tax law has long legislative process did not attract enough attention, due to differences in understanding, leading to confusion in the practice of tax legislation in the field of tax legislation formed the majority of the executive and legislative, tax laws and little pattern. For the tax legislative process, China’s tax revenue in addition to the normative documents for the formulation and promulgation of procedures established by State Administration of Taxation,"Tax normative document management approach" to a special basis, the other common to our country on the laws, rules and regulations to establish procedures no special provisions. The statutory procedures will include the proposed bill (project), drafting, consideration (review) and published, covering the basic system including administrative rules and regulations filing and examination system, the system reasons, comments system, for the legislative hearing system by experts system and other relevant laws and regulations, although mentioned, but no clear and specific operational requirements.China’s tax legislative process, the main drawback of the tax legislative process,"constitutional" status is not established, the tax legislative process is no constitutional basis, there are gaps in the law authorized the legislative process, the process for consideration of the draft law is not high transparency, no clear scientific standards for consideration, the system of legislative hearings and other Western countries, extensive use of the rule of law programs to use the legal system is not adequate, the lack of operability, more importantly, ignore the power to protect the taxpayer, the taxpayer does not highlight the power of protection, while the legislative oversight system and the responsibility system under the existing legal framework can not find a clear legal basis, the existing legal system may well be a major flaw.Without changing the existing legal framework conditions, the relevant legal provisions can be added to enrich the system to further improve the existing system of tax legislative process, so as to achieve regulatory Gege legislative body of legislative acts, to strengthen legislative oversight and legislative responsibilities, and focus on the protection of taxpayers and the general public in the tax legislation should have the power to achieve the legislative process of legalization and standardization degree of improvement.