On The Legal Regulation About Tax Macro Control Of China

Macro control of tax is a kind of behavior including setting or abolishing tax and adjusting tax elements to change the economic potential benefits of market subjects and guide them to make economic decision that adapted to the aim of macro control. It is in order to achieve the target of adjusting and controlling macro economy. Thus, macro control of tax has characteristics of random, legality, indirectness and temporary. According to tax macro-control influencing on the current tax law, the tax macro-control can be divide into tax policy regulation, tax elements regulation and tax regulation. Through carding and analysis to macro control of tax policy represented by the real estate industry, it can find problems in the field of macro control tax such as blurred control subjects, difficult to achieve inhibitory control goal and damaged stability of tax. The main reason causing these problems is that our country does not set legal norms of the macro control about tax and control subjects’ excessive pursuit to the efficiency of market control and ignore the requirements of tax legal. To the problems in macro tax control of china and its reason, it’s necessary to apply legal regulations on it and diverge the law of tax into basic regulation and marginal regulation that are revised by National People’s Congress and its Standing Committee and the State Council according to the needs of macroeconomic regulation. In this process control subject should adhere to three principles, namely, the legal tax, appropriated regulation, and the unity between rights and responsibility and construct specific system such as regulation subject, regulation program, performance evaluation and legal responsibility according to the thought about system constraint.