Research On Tax Authorized Legislation In China

In recent years, the National People’s Congress representatives for many times in the annual NPC & CPPCC, put forward to realize the statutory taxation as soon as possible, this is due to the current practice in the field of tax is authorized legislation in our country. Moreover, our tax authorized legislation at the beginning of the decision, not fully consider the balance between public rights and private rights, insufficient understanding of the importance of statutory taxation, and lead to in the implementation of tax authorized, appear authorization behavior is not standard, authorized subject’s excessive lack of legislation and supervision of authorized legislation in accordance with the behavior and so on. Tax authorized legislation is not perfect, leads to the tax system which is the basis for national finance,is not reasonable, and triggered a series of social and economic problems. Based on the tax legislation in our country, this paper discusses the importance of "statutory taxation", and puts forward suggestions on how to perfect the tax authorized legislation.This article main body part is mainly composed of three parts, which are introduction, text and conclusion.The introduction part mainly discusses the purpose and meaning of researching on tax authorized legislation, the current tax authorized legislation research situation of scholars, the main research contents and methods which the author used in the studying on tax authorized legislation.The text consists of four chapters. The first chapter is an overview of tax legislative authorization. In this chapter, the author discussed four aspects in detail, which are the tax legislative authorization connotation, historical evolution, the value of the system, the relationship between tax authorized legislation and statutory taxation. The second chapter, the author discusses in detail the three aspects of problems appeared in the process of the tax legislative authorization enforcement, namely tax authorized legislation purpose, scope, time, authorized subject access, authorization legislation supervision problems in our country, and these problems caused the national tax system, social and economic influence. The third chapter, the author minutely discusses the tax authorized legislation of Anglo-American law system, which is represented by Britain, the United States; tax authorized legislation of continental law system, which is represented by France, Japan, German, analyzes the similarities and differences. The fourth chapter, the author first to reflect the outstanding problems of the tax authorized legislation in our country, then by using the experience of outside and according to the legislation practice in our country, the author puts forward the suggestion to perfect the current tax authorized legislation and the implementation of the statutory taxation from legislation of entity and procedure in the legislation.The conclusion is mainly that,summarize the relationship between tax authorized legislation and statutory taxation, then the author hope that more scholars to study on tax authorized legislation and put forward feasible system and measures suggested.