A Study Of Current Unauthorized Tax Adminstrativelegislation In China

In the market economic system, tax plays a more and more important role in economic society. In the context of ruling country by law, tax law system also has a more and more important position in the socialist legal system. Although our country has initially formed tax law system which is under the guidance of constitution and regards tax substantive law and tax procedure law as its core, at present, the tax administrative legislation accounts for a great proportion in China’s tax legislation system. However, in the majority of administrative legislations, the unauthorized phonomenon of tax administrative legislation is quite common. Through describing and analyzing the unauthorized phenomenon in China’s current tax administrative legislation, this thesis attempts to find the root cause of it by analyzing the reasons.The innovation of this thesis lies in analyzing the cause of the unauthorized administrative legislation from the perspective of changing tax legistive power into policies under the circumstance of legislative inaction in legislature and lack of tax administrative legislation supervision. In the end, the root causes for these reasons are analyzed and the thesis tries to come up with the idea to resolve the problem in unauthorized tax administrative legislation from the angle of the ability of legislative and judicial authorities and tax legislative power in local competition, then, the thesis obtains the basic solution to control unauthorized tax administrative based on the restriction of administrative power legislation, and concludes that the central government should give local governments tax legislative power.