Tax Constitutionalism Problem Research In China

Since establishing market economy system, protection of property rights for citizens by more and more attention, and tax is infringement of the legal form of property rights for citizens, have also been more attention. Construction of the country under the rule of law as the aim of the new period has been written into the constitution, the tax law is one of important link. Currently, in order to ensure the implementation of this goal, promoting democracy and legal system construction, China should promote the tax constitutionalism in time, safeguard the country's fiscal income and the taxpayers' lawful rights and interests.This article embarks from the constitutional law and public finance, and other fields, the use of normative analysis, empirical analysis, historical analysis and other research methods, with tax constitutionalism as investigation object, and to explore the necessity of our country tax constitutionalism idea, eventually improve the system of tax constitutionalism.First of all, reconstructed the constitution from the perspective of normative analysis, the concept of tax as a basic concept and starting point, the constitution should maintain the concept of tax revenue and tax, safeguard citizens' basic rights. From the aspect of constitution defining the concept of tax can be achieved by the supreme law of the constitution status and effect of priority of guiding significance to the general law of tax law practice, more conducive to protect the rights of taxpayers.On this basis, the article from history, economics, sociology and other angles explained the relationship between tax and constitutionalism, the author analyses the necessity of tax constitutionalism problem. Western constitutionalism history can be seen as a tax revolution history, in Britain, the United States is driven by constant struggle in the taxation rights, France, the development process of the construction of constitutional government. At the same time, the continuous development of market economy and perfect the continuous development of the state theory, tax, tax on the important functions of national life is also increasingly apparent, the market economy and social development of tax constitutionalism requirements are put forward.Through the analysis of the constitutional text, the tax constitutionalism in China is still in a blank state, whether it is the lack of tax legal principles, Or authorized legislation problems,, or lack of taxpayer rights, these have hindered the process of tax constitutionalism in China.Therefore, this article put forward the basic idea of perfecting our country's tax constitutionalism, select some important pieces is analyzed, including the tax legal doctrine written into the constitution principle, reasonable tax power division, to further improve the specification of taxpayer rights protection measures, etc.