The Study On Statutory Taxation Principle Of England (13^th To 17^th Century)

Social foundation of our democracy and the rule of law relatively weak due to reflection from long term despotic rule. It could provide intellectual support for smooth going China’s strategy of ruling the country by law through studying statutory taxation principle and further developing the spiritual substance involved. in the view of historical origin, is the original of statutory taxation principle. In England,capitalist democratic constitutional government has been developed to mature through over 400 years from Magna Carta 1215 to issued the Bill of Rights in1689.accordingly, tax legality as a constitutional spirit embodied in the field of tax has been completely established. In this period, The following two legal literatures are closely related to tax issues: Magna Carta(1215)and the Bill of Rights(1689),that not only be a milestone in the history of constitutional government in England,but also as a main material in statutory taxation principle. On the other side,evolvement of statutory taxation principle shows indirectly skirmishes between crown and parliament, and historical results of the some activities such as independence of judicature.In this thesis a historical study on statutory taxation principle in England is performed to expect for briefly and refinedly arranging and analyzing. This thesis is divided into 5 parts:Research significance of statutory taxation principle has been explained in Part 1,including introduction of research methods and research approach, emphasizing reasonable and practicable to perform the historical study on statutory taxation principle.Part 2, the first is a brief introduction to statutory taxation principle including connotation and overseas and domestic research status. Secondly, as a typical unwritten-law country, England has a long tradition of common law, and parliamentarism plays an indispensable role in history of constitutionalism, for the above reasons, statutory taxation principle, as object of study in this thesis has been limited in the 3 main performance levels of British Law : the constitutional legaldocuments, parliament system and judicial precedent.In Part 3, the tax system of England feudal monarchy period from 13-17 centuries is focused, and a historical analysis is developed around the emergence,establishment and development of tax motivation of the parliamentary system in England, on the precondition context of gradually established parliamentary sovereignty during the 13-17 centuries, and mainly refers to Magna Carta and the Bill of Rights to review essence and characteristics on statutory taxation principle in that period, then compare and analyzes the new changes and meanings of statutory taxation principle.Part 4, analyzes the follow-up impact of statutory taxation principle. This part is mainly to analyze the judicial practice of legalism of tax revenue in England after the year of 1689, and its reference on parliament right of taxation system in other developed capitalist countries such as the United States, Japan and so onPart5 is a summary. Generalizes abstractly the basic law and experiences of formation and evolution of statutory taxation principle in England, with which as a reference to analyze and view the legislative power of taxation and the operation of tax collection and management in our country, and analyzes obstacles factors existed in the formation of principle of tax legalism in our country.