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Discussion On The Implementing Of Principle Of Statutory Taxation

Posted on:2017-06-10Degree:MasterType:Thesis
Country:ChinaCandidate:Y X ZhangFull Text:PDF
GTID:2336330512975713Subject:Economic Law
Abstract/Summary:PDF Full Text Request
As the Third Session of the 12th National People's Congress modified terms of Legislation Law in 2015,"Statutory Taxation" reentered the view of the public.The reason why it attracts wide attention is that Statutory Taxation symbolizes tax reform has taken a crucial step.According to the current situation of China's taxation system,especially the situation of administrative legislation in priority and NPC legislation in supplementation cannot be reversed in a short term.Moreover,due to incomplete docking of law enforcement and judicial system,taxpayers are still in a passive position in face of taxation disputes.Therefore,the modification of Legislation Law is a new start.Next,the most important is to make Legislation Law implemented in legislation,execution and jurisdiction in an all-round way.It is found that a distinctive difference exists in taxation system or tax collection and management system between China and western countries like the United States and France.On the way of implementing Statutory Taxation,it is necessary to combine specific national situations to explore the mode suitable for the country.For the society and the public,they are still confused about the concept of Statutory Taxation.Most people are limited to that tax is formulated and implemented in the legal form.But few understand the in-depth significance—Statutory Taxation is implemented to limit the legal rights of taxation and protect taxpayer's legal rights.Administrating tax under law requires the government and the public to change their ideas fundamentally.The taxpayers have to abide by laws.So does the government.Only when laws clearly identify the limitations of power and reliability and mutual supervision of legislation,law enforcement and legislation,can it effectively prevent the abuse of power.This paper follows the basic idea of "identifying problem,analyzing problem and solving problem" and the research is conducted by utilizing literature research method,comparative analysis method and empirical analysis method.This paper consists of five chapters:Chapter One is introduction,which clarifies topic background,research significance,literature review and research method at home and abroad;Chapter Two is Statutory Taxation theoretical analysis,which mainly explains the theoretical basis of Statutory Taxation,including three principles and theoretical principles of Statutory Taxation;Chapter Three is current situations and problems of Statutory Taxation,which first introduces the history of China's Statutory Taxation and then combs and summarizes typical problems caused by a lack of Statutory Taxation.Finally,the paper explains the impact of lacking Statutory Taxation;Chapter Four refers to international experience to introduce characteristics of taxation systems in the United States,France and Japan.Then,a summary is made on the constitutional thought,human rights spirit and principles of legislation from the three countries' history of Statutory Taxation;Chapter Five explores the countermeasures to realize Statutory Taxation in China.Combined with the changes in revised Legislation Law,specific countermeasures and suggestions are proposed on how to implement Statutory Taxation in China from legislation,law enforcement,justice and transparency of financial expenditure.The theoretical significance of the paper lies in deeper exploration and interpretation of the spiritual connotations of Statutory Taxation.It analyzes the existing problems of law system,e.g.,legislation,law enforcement,etc.,to identify the gap between current situation of Statutory Taxation implementation in China and its goal.Besides,Social Contract Theory,National Governance Theory and Public Service Theory are introduced to provide reform suggestions on Statutory Taxation.It explores new path to improve the country's Statutory Taxation.Statutory Taxation,as an important component of China's Rule-of-Law strategy,serves as an important guiding principle for its taxation reform.It's also a necessary requirement for constructing the country's modern taxation system.Identifying and implementing Statutory Taxation principles embodies the government's ruling philosophy has gradually transited from a management government to service government,which is contributive to better establishing a harmonious taxation order.At the same time,only when legitimate rights and interests are effectively guaranteed,can it further enhance taxpayers' compliance to laws,thereby inspiring taxpayers to the awakening of tax payment consciousness.It provides a solid guarantee for tax payment by law.Therefore,adhering to Statutory Taxation boasts far-reaching development significance for China.
Keywords/Search Tags:Statutory Taxation, Protection of Taxpayers'Rights, Delegated Legislation
PDF Full Text Request
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