From The Constitutional Perspective To Study Chinese System Of Tax Legislation

The 3rd session of the 12 th National People's Congress was held in 2015. At the meeting, the legal issues of Taxation and authorized legislation of the legislative law was amended. In this context, the tax legislative system has received extensive attention.As is known to all, only 3 of the 18 tax categories' levying merits are laws adopted by the representative institution. The state's taxation has long been regulated by administrative regulations and a large number of tax notices. With the development of the times, the tax legislation system appears more and more serious defects. The violation of the principle of tax law and tax equity is demonstrated in the legislative forms and legislative content. For this situation, it is necessary to conduct a constitutional consideration about the current tax legislative system, and discussion on how to perfect the system of tax legislation from the perspective of the restriction of state power and the protection of civil rights.At present, the research of the taxation system in the field of constitutional study is mainly about the control of the national taxation right or the protection of the right of the taxpayer. There is little study on the tax legislative system considering both tax obligation and the property right security. With the development of social economy, the requirement of legislation in the field of taxation is improved, and the reform of tax legislation is imperative. The constitution is the primary standard of tax legislation, which has positive effects on ensuring human rights, restricting public power and promoting social development. In this paper, citizens' tax obligation, property rights, and the relationship between the two is analyzed based on the Constitution, and the current tax system is considered combining the tax legal principle and the principle of fair taxation hiding behind the terms. Through the exploration of these issues, we can promote the development of tax legislation system.This paper is divided into four parts. The first part is the constitutional analysis of tax system. Through the analysis of the Constitution's article 56 and 13 related to the tax system, this part points out that tax obligation articles in Constitution contain tax legal principle,and property rights clause reflect the principle of fair taxation in a certain extent. Through the analysis of the relationship between the tax obligation and the property rights protection, we can conclude that the property rights will be limited in the process of the fulfillment of the tax obligation. The second part expounds the principle of tax legal and fair taxation in detail, points out the specific requirements of tax legal principle in the legislation and the main content of the principle of fair taxation. This part provides the formal standard and substantive standard for the normal legitimacy of the national tax power. The third part analyzes the current situation and existing problems of tax legislation system in our country, and points out some contents of the tax legislation system which violate the principle of tax legal and fair taxation, including that the authorized legislation in revenue is not standard, and the standard of individual income tax is unreasonable. The fourth part mainly introduces the improvement of the tax system under the background of the new “legislation law”. In view of the above problems, this paper puts forward the general principles and specific measures to improve the tax legislation system.