The Research On The Principle Of Statutory Taxation

Tax is the main source of state revenue and the basic form of dealing with relationship between nation and people in the aspect of distribution.With characteristics of being mandatory,unpaid and fixed,taxation is easily utilized by coercive force of state as a way of exploiting people.In order to prevent a country from abusing power,tax should be levied according to certain principles and regulated procedures.Statutory taxation is an important means to prevent a country from abusing taxation power and to regulate taxation system.In accordance with the law in China,basic taxation system can only be prescribed by law.The Third Plenary Session of the 18 th Central Committee of the Party clearly put forward the policy "Implementing the Principle of Statutory Taxation",which is an important strategic plan to promote the modernization of the state governance system and governance capability and to comprehensively promote the rule of law.On March 15,2015,the Third Session of the 12 th National People's Congress passed the decision on the revision of the legislative law.On the issue of the principle of statutory taxation,the new legislative law separates the basic tax system as the sixth item.The "13th Five-Year Plan" proposed to deepen the reform of fiscal and taxation system,establish and improve modern financial system which is conducive to transforming the mode of economic development,forming a unified national market and promoting social fairness and justice,establish a tax system of scientific tax category,optimized structure,improved law,fair and efficient tax levy.From the above we can conclude that the principle of statutory taxation is of significance.With sincere endeavor to make contribution to the rule of law in China,this thesis is aimed at elaborating on the principle of statutory taxation from the perspective of jurisprudence,sociology,economics and providing some constructive suggestions for dealing with problems in the process of tax legislation and implementation by introducing the history and current situation of the statutory taxation.