On The Legal Principle Of Tax Revenue And Its Realization

Tax legal doctrine is one of the achievements of modern bourgeois revolution, is the basic embodiment in the field of modern democracy and the rule of law in tax revenue, is the highest basic principles in the areas of the tax law, is the basic sign of tax constitutionalism. It with restrictions on tax power as the kernel, together with the principle of a legally prescribed punishment in the development of modern history, respectively for the maintenance of the people's property rights and personal rights. From the origin, the tax legal doctrine is originated and source of modern rule of law, one of the basic content including tax legal principle, taxation elements clear principles, procedures, legal principle. Requirements of national tax right tax legal principle, must be with the people of the whole country through its representative agencies formulated on the basis of the relevant laws. The aim is to guarantee citizens' property rights and social and economic activities carried out smoothly, the citizens' wealth free outcome state all the important items to be clearly defined in the form of law, standardization and predictability and stability. This principle to safeguard human rights, safeguard national interests and social public interests, promote the social political and economic development is of great significance. With the increasingly strengthening of the construction of legal system, legal concept is deeply rooted in the hearts of the people, the rule of law spirit also is accepted by people day by day, at the same time, tax revenue legal principle is becoming more and more shows its importance, and gradually by the theoretical circle and the industry recognition. ?Legislative law?is a regulated activity of a constitutional law, tax legal doctrine is one of the most basic principles of tax legislation, both both unified aspect, also has not coordinated, will comprehensively implement the tax legal doctrine, we must first improve the system of tax legislation. On March 15, 2015, the legislation law of the People's Republic of China has completed its first modification for 15 years, this ?legislative law? amendment, the most interesting content is relevant to understanding the principle of “tax legal”, and this will undoubtedly have a profound impact.This paper studies the tax revenue legal principle of historical development, theoretical basis, content, lack of in the legislation, and the relationship between the legislation law, and the "legislation law" about tax legal content determination of the value and significance are discussed in this paper.