The Research Of The Regulation Of Normative Taxation Documents

The erection and fulfillment of legal principle of tax revenue have gradually become a social consensus in recent years, along with the rapid development of our country’s economic society and the further advance of law-based governance. Two landmark events of constructing our tax legalization construction and taxation modernization include the 3rd Plenary Session of the 18 th Central Committee writing the implementation of legal principle of tax revenue into the Party’s important literature for the first time, and the Legislative Law, approved by the 3rd Sessions of 12 th National People’s Congress,modifying the relevant tax-related terms. Normative taxation documents, as the low-level rules of taxation law system, are not only the necessary channel for implementing tax laws and regulations, the important carrier of administrative organ performing the taxation management function, but also play an irreplaceable important role on guiding the tax law enforcement practice and regulating taxation and tax paying. But, so many injuries, caused by so many reasons, such as the global design defect of tax law system, the dislocation of rights allocation, the lagging social basic management system, the lack of quality of tax staff, the ineffective law accountability, and so on, exist in the normative taxation documents for a long time, such as unauthorized writing, multipoint explanation, flexible implementation of tax law, skimble-scamble writing regulation, nonstandard formulation procedure,which not only affect the standardization and unification of taxation policy, but also go against the principle of legality in taxation. I, a worker engaging in the tax collection and administration practice and policies & regulations work for so many years, seek to further put forward some suggestions for strengthening the regulation of normative taxation documents and perfecting our tax law system, by starting from the principle of legality in taxation, investigating the current system of normative taxation documents, finding the existence question, analyzing the reasons, and strengthening the development path of taxation legislation combining with our implementation of legal taxation principle.