Font Size: a A A

Analysis Of Tax Enabling Legislation In China

Posted on:2014-05-04Degree:MasterType:Thesis
Country:ChinaCandidate:X Y JiangFull Text:PDF
GTID:2266330422963972Subject:Economic Law
Abstract/Summary:PDF Full Text Request
Tax authorized legislation has been widely used in the world at present. In this modeof legislation, whether the tax laws can be effective operated and fully implementedactually in a country, depends on the government’s subordinate functions can effectivelycoordinate with each other. But on this occasion, the government of each branch functionusually get some fuzzy. In our country, the administrative institution is huge, and hasvarious kinds of numerous tax. Complex mechanism makes our country’s taxationlegislation appeared mess. According to the publicity of ministry of finance and the taxadministration, by the end of2012, China has19categories of taxes, there is only "thepersonal income tax", and “foreign investment enterprise “,” foreign investment enterpriseincome tax “,” tax collection was drafted and gets troughed by the National People’sCongress and its standing committee. Most of the other categories (including value addedtax, consumption tax, business tax, vehicle purchase tax, etc.) were formulated by the statecouncil’s special decree. In other words, most of the taxes were collected from theauthorized legislation.Tax relates with national economic lifeline, it makes the country can have the nameof the legal in public to infringe citizens’ property rights, so the establishment of the taxlaw should be abided by a more strict procedures than other laws. The basis of taxationmaking should not be controlled by administrative institution. According to tax revenuelegal principle, the only tax basis is law. Administrative departments control taxlegislation by the long-term will lead to administrative expansion. The objective of thisessys is analysis the affiliation of Chinese tax legislation and puts forward to improve ourcurrent tax law system of some advice, on the basis of summarize of tax authorizedlegislation, comparative study with other countries, and aiming at the present situation andthe insufficiency of the tax authorized legislation in China.
Keywords/Search Tags:Tax Authorized Legislation, Tax Revenue Legal Principle, Legislature, Administrative Organs
PDF Full Text Request
Related items