A Study On Controlling Tax By Law Under The Plan Of Ruling A Nation Legally

Review the 18 th conference of CPC passed on comprehensively advancing the rule of law "of the central committee of the communist party of certain major issue decision",it puts forward the comprehensive overall strategy of governing the country according to law, it has been clear about the construction of the socialist rule of law system with Chinese characteristics and the overall goal of construction socialism country under the rule of law. Tax countries started as an important financial source of income, as well as national modernization of the management system and management ability of the foundation, and an important part of national governance system and the embodiment of the governance ability. The dual existence determines controlling tax must be fully in accordance with the law governing the country according to law is an important part of,and it should be a practice fully the pioneer of statecraft in accordance with the law.In 2015, as formulated and promulgated the "guidance" on comprehensively advancing controlling tax in accordance by the state administration of taxation, asking the all-round controlling tax according to law, in accordance with the law, controlling tax puts into the practice of the new stage. Examining the current tax governance practices, there is no denying that the tax legislation, law enforcement, law-abiding,judicial each link such as there are many practical problems, the existence of these problems is restriction factors of controlling tax in accordance with the law. Through to refine controlling tax each link in accordance with the problem analysis,This article explored the implementation of law-based controlling tax path. The author thinks that the basic principles of tax is the tax legal principle, in the path of the implementation of the tax legal principle, we must handle the relations tax and finance..Tax revenue legal is not just in the basis of the tax levied in accordance with the law of link, according to the logic of tax "by the people ", I think that the legitimacy of the "with" tax is the base of legalityof the "from" tax. To achieve in the context of a comprehensive law tax governance in accordance with the law, it must will be in accordance with the law of tax governance combined fiscal and taxation stem reform, to carry out tax legal principle, to pay attention to tax coordination, the tax revenue legal principle research goes through tax "from" and "with" tax.