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Research On Tax Authorized Legislation System Reform In China

Posted on:2018-02-07Degree:MasterType:Thesis
Country:ChinaCandidate:R XuFull Text:PDF
GTID:2346330542466773Subject:Economic Law
Abstract/Summary:PDF Full Text Request
The production and development of tax authorized legislation is accompanied by controversy and question.The current practice of foreign countries is the legislative authority to master the legislative power of taxation,on the basis of the domestic constitution or the constitutional legal document;in practice the system of tax authorization legislation is widely used in various countries.Things can exist in the world,because they naturally conform to the rational requirements of the philosophical level.Since the tax authorized legislation is common in all parts of the world including our country,the key problem to be studied is how to standardize tax authorization legislation and improve the tax legislation reform.The study of the legislative system of tax authorized legislation is bound to start with the concept of tax authorized legislation.It is the general meaning of the authorized legislation as the concept of taxation authorized legislation,of course,and the general meaning of the authorized legislation;At the same time with special attention to the connotation of tax authorized legislation is more strict and its characteristics are more prominent.The law of tax authorized legislation has its existence and the general rationality of its existence,and has played a positive role in the development of tax legislation under special historical background,it can not only coordinate the conflict between tax legal principle and tax control flexibility,but also can play the advantage of administrative organs in tax legislation.However,through the analysis of the status quo of tax authorized legislation in china,it is found that with the deepening of reform and the continuous improvement of socialist market economy system,the concept of democratic rule of law is popular.China's current tax authorized legislation system has been exposed to a series of problems.In particular,the entity has the absence of the role of the legislative body,the shortage of tax law,the existence of blank authorization,tax law,and so on;The procedure is the legislative procedure is not democratic,the lack of effective supervision mechanism and so on.The reason is that it is due to the social importance of taxation,the influence of market economy and the status quo of state structure and the long-term loss of tax legal doctrine.In view of this,it is necessary to regulate the legislation of tax authorized legislation and improve the task of the reform of the legislative system of China's tax authority.To check out the tax authorized legislative system of several representative countries,and there are many excellent results available for reference to the national conditions of our country.The legal principle of the reform of the legislative system of taxation of our country is designed to implement the legal principles of taxation,and to implement the relevant provisions in the legislative law.The legislation of taxation authorization from the dual dimensions of the external authority and the internal exercise of the right.
Keywords/Search Tags:Tax Authorized Legislation, Principle of Law-based Taxation, Tax Legislation Reform
PDF Full Text Request
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