A Study On The Statutory Tax Rate And Its Realization Path In China

The amendment of Legislative Law in 2015 expressly provided statutory tax rate,the specific provisions are that the basic tax system such as setting the taxes categories,confirming the tax rates and administration of tax collection must only be legislated.In other words,it is the first time that statutory tax rate has been affirmed legally.Meanwhile,it also claims that the subjects to establish and adjust the tax rate are only the National People's Congress and the Standing Committee of the National People's Congress.The amendment of Legislative Law has a great significance for the development of the statutory tax rate in our country.As Tax rate is the core factor of the tax revenue,it should not only cater for the legality of the formality,but also possess the substantial legitimacy after the establishment or adjustment of the laws.Therefore,analyzing the situation of the tax legislation of our country and reflecting the whole system of the tax legislation are of great importance in our country concerning the realization of the statutory tax rate.However,the current situation of the tax rate in our country is worrying.Problems are including that legal systems are not incomplete,the legislation jurisdiction of tax rate is not clear and the legislation procedure of tax rate is not taken seriously.By analyzing the current situation of the tax rate legislation,it is undeniable that there are still many problems in the legislation of the tax rate in our country.For instance,the legislation of tax rate is the administrative legislation but not the law,most of delegated legislation is still controversial,the discretion of tax rate is excessive and so on.Only when we summarize the problems existing in the legislative procedure of tax rate,can we better solve the problem and realize the statutory tax rate.To realize the statutory tax rate,we must first solve many problems in the legislation of tax rate.In the next place,we should start from the current situation and draw lessons from the basic mode of foreign tax legislation for improving the legislation of tax rate in China.Accordingly,it will contribute to perfecting the legislative mode of tax rates,defining the legislative jurisdiction of tax rate,regulating the legislative procedure of tax rate and realizing the statutory tax rate.