Research On The Operation And Regulation Of The Power Of Taxing Control

With the establishment of market economy system in China and development of economy reform, tax policy is widely applied in economy regulation. Especially in recent years, tax policy plays an important role in control of house price and stock market. However, the passive influences of tax policy cannot be denied. Among them, the most obvious one is to intensify the contradiction of the taxing power for government and the property right for the people, which affects people’s benefit. Therefore, things like that, how to apply tax policy to regulate the economy and to use it in a reasonable way, as well as the degree of people to enjoy the discursive power and the right to know their property, have become the hot spots in both society and academic field.According to the principle of economic law, the power of taxing control should be different from legislative power and executive power. Essentially, it is a kind of power belonging to economic law. During the operation of taxing control, legislation should be a logical starting point. Also the operation by the administrative organization should not being absent and offside under the law. No matter who runs the power of taxing control, legislative body or administrative organization, they must be in regulation. Only then the power of taxing control can satisfy the requirement of people’s benefit.In this paper, we use document analysis to identify and reorganize some reference about the power of taxing control, which help us have a basic understanding about it. On this basis, we acquire the theories to analyze the power of taxing control. Afterwards, we compare different concepts of the power of taxing control by category and comparative analysis to definite its function and connotation. Finally, we apply system analysis approach to analyze the operation and regulation of the power of taxing control for legislative body, administrative organization and local government. There are three parts:Part Ⅰ:in this part, we state the basic theory of the power of taxing control. On the basis of concept analysis, we explain the function of the power of taxing control; on the basis of comparison with other powers, we analyze the connotation of the power of taxing control; on the basis of defining the power of taxing control, we analyze its causes and value orientation.Part Ⅱ:in this part, we analyze the operation and regulation of the power of taxing control from the macroscopic angle. We state the operation and regulation of the power of taxing control for legislative body. And then, we state the operation and regulation of the power of taxing control for administrative organization. First of all, we show how the legislative body uses the power of taxing control, then on the basis of analysis some difficulties, we prospect for the regulation system for administrative organization’s power of taxing control.Part Ⅲ:in this part, we analyze the operation and regulation of the power of taxing control from the medium operation angle. After defining the operation, we investigate the restriction of local government’s power of taxing control in institution and the difficulties to operate. Finally, we provide some advices by establishing reasonable local taxing system.In a word, we hope that the power of taxing control can be governed in law via our study, so that it can promote the development of economy and people’s life and help to ensure the social benefit.