Legal Study In The Perspective Of Constitutionalism Of Taxation

The legislative power of tax and constitutionalism has a positive close relationship, under the constitutional government system, the exercise of legislative power of Taxation of the inevitable requirement to restrict the government power of taxation enforcement and protection of the legitimate rights of the taxpayers, at this stage, our lack of constitutional spirit makes the research of tax constitutionalism theory provides a solid theoretical basis for rational division of tax constitutionalism and to tax legislative authority, a negative impact on China's tax legislation and tax practice. This paper attempts to the spirit of the constitution as the basis, emphasizes the importance of the constitutional spirit of legislative power of Taxation, in search of development history of tax constitutionalism theory context, deep exploration the essence of tax constitutionalism to constitutional and tax as the starting point and the main line, using a variety of methods to study and explore the issue of tax constitutionalism.This paper introduces the domestic and foreign academic circles especially the western scholars on the definition of constitutional state constitutional and legislative power of Taxation, expounded the three elements of constitutionalism, and the constitutional spirit of legislative power of Taxation Effect of in-depth study. At the same time, the analysis of foreign tax legislative power and the constitutional origin,closely linked to confirm constitutional and legislative power of taxation. Cause the root of these problems through the analysis of the current tax legislative system and the existing problems from the perspective of constitutionalism, proof of tax legislative power, the perfect necessity, then proposed that consummates the legislative power of tax to improve the content and ways of the suitable national conditions of our country. Through the above analysis, the prospect of tax legislative power to perfect our country's future and must go through the process of development.