On The Development Of The Creativity Of Postgraduates

The tax revenue is blood of one country, make economy well run, and the tax lawbecame the transmission of these blood vessels, the tax behavior norms regulating the taxlaw regulation, protection is good or bad relations between the national property rights andnational economic decision.From the view of the constitution, the tax is essentially aviolation of property rights of citizens, and tax become the irregularities escorttool.Therefore, in order to realize the protection of citizens’ rights must follow a strictprocedure law.At present, the tax legislative authorization has been prevalent in thelegislative system in various countries, reasonability of tax legislative authorization hasbeen widely recognized by the public.Basic situation in our current tax law systemconstruction, authorized legislation in revenue to make up for the lack of the supremelegislature, improve legislative efficiency, contradiction effectively adjusting the taxrevenue and economic development.However, the tax legislative authorization hiddenmore problems in undertake legislative task efficient phenomenon.Among them, blankauthorization, delegation and the scope of authorization unknown phenomenon is quiteserious, the administrative organ is not only the "player" and "the referee" that seeknothing but profits tax authorized legislation in the administrative organs, serious damageto the legitimate rights and interests of taxpayers, so that the tension between theadministrative organ and the taxpayer.Therefore, to solve the tax legislative authorizationin the presence of these problems has become our country to improve the legislation willfollow the road.Because the land transfer payments account for a high proportion of localgovernment revenue, making the real estate market prosperity and the prosperity ofregional economy closely linked. Regional differences, the regional administrative organsof the legislature authorized access to the legislative power, real estate tax authorizedlegislation is the legal immature or some special situation, with acute feature, so naturalhas instability.This paper present the typical-authorized legislation problems of the fieldof real estate, to understand the special nature of the real estate market, the real estate taxauthorized legislation present situation, analyzed the reasons for these problems, discussestake various countermeasures to solve our tax legislative authorization problems, at thesame time to improve the problem of tax legislative authorization further study.This paperfirst describes the concept and present situation of tax legislative authorization and real estate tax authorized legislation present situation, the concept of tax legislativeauthorization carding, understanding tax authorized legislation necessity and the presentsituation, can clearly understand the importance of authorized legislation in revenue andmay produce problems, analysis of authorized legislation situation of real estate tax the taxlegislative authorization existence rationality provides the practice basis.Secondly,according to China’s current real estate tax authorized legislation problems points out ourcountry tax authorized legislation problems, variability of real estate market has market ingeneral is different from the general market flexibility, therefore, the real estate taxauthorized legislation more prominent the reflects our tax legislative authorization existsthe problem.Finally, to solve these problems, first of all to determine the real estate taxlegislation from the constitution, the establishment of the tax legal principle, the tax law asthe core, regulation, tax control procedure of authorized legislation and effectivesupervision authorization behavior to tax as the focus, to our country tax authorizedlegislation system improvement.