Study On The Countermeasures Of Implementing The Legal Principle Of Tax Revenue

The statutory taxation principle is expression of the idea of democracy and the rule of law in the tax industry. The core value of This Principle is to restrain the executive power and protect the legal interest of the taxpayer.The generation of the revenue system in our country is late, so the statutory taxation principle has not received due enough attention. With the boom of China’s economy, the extension of the tax operation and the awareness of civil right, people are appealing to the implement of the statutory taxation principle. However it remains many problems in the taxation system due to the long absence of the statutory taxation principle in the tax revenue practice of our country. For instance, there are many administrative laws and regulations in our revenue system which leads the low effectiveness level of the tax papers; the purview division of tax legislation is not clear, causing the chaos of tax legislation and serious confliction among the tax documents; the right of taxpayer’s gets no enough protection and so on. The level of law in taxation staying behind of the need of practice of our country hindered the development course of the legislation of taxation.Since the proposing of the implementation of the tax revenue legal principle in the third plenary session of the 18, the China’s jurisprudential circle has launched a fierce discussion on this principle, and it has caused wide public concern in the society. There is certain theoretical foundation and economic foundation in our country to carry out the tax revenue legal principle. However, the present situation of tax revenue legislation system makes it remain many problems in the implementation of the tax legal principle in China.Based on this situation, this paper mainly focuses on summarizing the development of tax legal principle as well as the theoretical and practical development in our country, and studying the significance to implement the tax revenue legal principle in our country and analyzing the problems and reasons in the implement of the tax revenue legal principle in our country on the basis of the basic theory of tax legal principle and the query and research of large number of data. To solve these problems this paper also analyzes the experience to carry out the tax revenue legal principle in the foreign country and puts forward the viewpoint that it is necessary to establish and improve the tax legal system in our country to ensure that there is a laws to follow in the field of taxation on the basis of comprehensive analysis and the overall goal of comprehensively deepen reform of our country. And it further proposes the idea of establishing a taxpayer rights protection association in our country on the basis of establishing and perfecting the tax legislation system in our country, on the idea of further forward in establishing a taxpayer rights protection association in our country to limit the power of administrative organs of taxation, safeguard the rights and interests of taxpayers as well as finally to balance the conflicts between them. And in the last part, this paper puts forward the idea to establish the control and supervision mechanism and to expound the specific methods to implement the tax revenue legal principle in our country from the perspective of the obligation of taxpayers.