Research On The Tax Authorized Legislation Problem In China

Originated from Britain’s tax legal doctrine in the modern society, around the world generally regarded as one of the important constitutional principles. This is because the tax legal doctrine in the field of tax law’s pursuit of democracy, rule of law embodies the modern civilization and the value of the separation of powers, and is advantageous to the security of the citizens’ rights to property from the illegal violation of administrative power. The content of tax legal doctrine:the legal elements of tax and tax requirements clear and tax procedural safeguards, etc. Although the world is generally in the constitution has been clear about the tax legal doctrine, but our country constitution has not make provisions on tax legal doctrine, just in the heart of the "legislative law" provisions of basic tax system reserved for the relative legal issues.Although the tax legal doctrine is of great significance, but because of the reality demand, the phenomenon of tax authorized legislation has become inevitable. As compared with the organs of state power of tax legislation, tax legislation for administrative organ is more professional, directness, flexibility and other advantages. However, if the tax authorized legislation system is not sound, improper exercise the legislative power, it will cause a lot of problems. In the field of tax legislation in our country at present, there are many unreasonable phenomenon. Too readily, such as tax administrative regulations authorized legislation beyond a reasonable time, the presence of transfer authorization, etc. These phenomena can lead to destroy the tax revenue legal doctrine, destroy the stability and authority of the tax law, undermine democracy, infringes upon the lawful rights and interests of taxpayers and other hazards. Causing these conditions, on the one hand, there are tax authorized legislation the legislation means to their own reasons, on the other hand, is more important reason is the lack of consciousness of our country tax revenue legal doctrine, the existence of blank authorization and the lack of effective supervision mechanism. Therefore, our country should be perfected in the process of the tax law system construction the following:first, clear tax legal principles in the constitution; Second, clear tax legislation are reserved to the absolute and relative matters; Third, strictly implement the authorization clear principles; Fourth, clean up the existing authorization rules; Fifth, strengthen the supervision of tax authorized legislation and control; Sixth, the establishment of tax system of judicial review of authorized legislation.