Study On The Legislation Of Tax Authority Under The Legal Principle Of Tax Revenue In China

The principle of Tax Legalism is the important representation of constitutionalism and democrative theory in taxation in the modern sense. At present, our country is in a period where rule-by-law is being promoted in all aspects and the country’s fiscal and tax legal system is being perfected. So the principle of Tax Legalism is attached great importance to and employed. For example, the three session of the twelve National People’s Congress declared that the principle of Tax Legalism will be carried out in all aspect before 2020. In 2015, legal reservations were added to Legislation Law; meanwhile,Law Committee of the National People’s Congress Standing Committe passed views on carrying out the principle of Tax Legalism and so on. However, there are still some differences between the present situation of Delegated Legislation of Tax and the demonds of principle of Tax Legalism. For example, the principle of Tax Legalism hasn’t been added to constitution on time. Delegated Legislation of Tax, conflicts still exist in Legal Reservations; there is a large quantity of Administrative Leading method; the Supervision System of Delegated Legislation of Tax isn’t perfect. Therefore, how to inspect and perfect our country’s Delegated Legislation of Tax by carrying out Tax Legalism in a better way has become a focus nowadays.The paper combs the present situation of our country’s Delegated Legislation of Tax from the angle of the principle of Tax Legalism, analyses the problems and shortcongmings that exist in Tax Legalism and puts forwards the ways to perfect the legalization of our country’s Delegated Legislation of Tax. The paper is made up three parts, including introduction body and conclusion. The body is mainly composed of the following three aspects.Part 1 is about the basic theory of Tax Legalism and Delegated Legislation of Tax. It demomstrates the definition of Tax Legalism and the elemental features and thorietical basis of Tax Legalism and Delegated Legislation of Tax, analyses the fundamental meaning and feature of Tax Legalism, pointing out the four features of Tax Legalism,subordination, limitation, specificality and flexibility. It proves the reasonability of Tax Legalism from the angle of its necessity and practicability, on the basis of which, it indicates the relationship between Tax Legalism and Delegated Legislation of Tax, in the aspect of power control and authorization, right of operation and duty matching.Part 2 refers to the present situation and problems of our country’s Tax Legalism. This part combs the historical evolution of our country’s Delegated Legislation of Tax systematically, clarifies the problems existing in Delegated Legislation of Tax, and has a deep analysis of the reasons for the problems of our country’s Delegated Legislation of Tax.Part 3 deals with the legal approach to Legalization of our country’s Delegated Legislation of Tax, which is demonstrated in three ways. First, carry out the principle of the principle of Tax Legalism in all aspects, including adding Tax Legalism to construction on time. Abandoning 1985 warrant, regulating and darifying. Delegated Legislation of Tax,making the abject scope and matters clear, and so on. Second, perfect the safeguard system of Delegated Legislation of Tax, which includes strictly obeying registration and audition systems, strengthening participation and legislating assessment sestem. Third, attempt to establish the Judicial Review System of Delegated Legislation of Tax.