Study On Tax Enabling Legislation In China

Revenue is the lifeblood of the national economy,and plays the dual role oforganizing fiscal revenue and adjusting economy. Tariff law attaches great importanceto the national tax law protection of property rights and the decisions of the mainbody of market economy. The implementation of the tariff law is the legalinfringement of property rights for citizens. Therefore, tariff law should be formulatedin compliance with the strict procedures. In consideration of the hysteresis of the taxlaw and the reality of social development needs, tax authorized legislation arises atthe historic moment. Now, tax enabling legislation is widely used in the legislativesystem of different countries,and the rationality of its existence has been basicallyrecognized by the society from all walks of life.In the socialist market economysystem which has basically established in our country, tax enabling legislation playsthe role of the tariff law field, to a great extent,it makes up the shortcomings of thesupreme legislative authority of legislation. But currently, a lot of problems exist intax enabling legislation in our country, frequent integrating of turn authorization andblank authorization, the integrating large tax legislative power of the administrativeorgan and the enforcement of the tax law, infringement upon the lawful rights andinterests of taxpayers, the contradiction of both sides of the taxpayers.So at this stage,what is necessary is to regulate and restrict tax enabling legislation. First of all, in theinterests of contradiction between country and people, between the tax collectionorganization and the taxpayers, tax collection and administration authority should bekept in a balance,and hold to maximize the interests of all parties; Secondly, in thelegislation process of tax enabling authorization, the principle of the actual needsshould be followed, no exceeding one’s power or authority, cautious authorization andauthorization should be clear; Finally, the subject of tax legislative authorization,items, methods, time limit, procedure, supervision should be strictly controlled. Inconsideration of the augean stables and the causes of tax authorized legislation in ourcountry, We should adhere to the tax law in the core position, and regard the taxationauthorization behavior regulation, tax control and effective supervision as the key point in the procedure of authorized legisl ation, to perfect our country tax authorizedlegislation system.