Study On Tax Enabling Legislation In China

Since statutory taxation is formally established as the principle of positive law and another round of fiscal system reform is carried out,the debate on taxation as law has become focus again,among which the legislation of taxation becomes the most concerned issue.Therefore,in the context of statutory taxation system,how to practice the statutory taxation to better examine and improve the legislation of taxation in our country has become current target.Based on social development,the legislation of taxation has its own realistic basis,and this can be corroborated in comparative law.Because of the influence of specific politics and economic system in our country,the tax legislation has existed as authorized legislation of taxation from the outset.In addition,statutory taxation,including the legislation of taxation,started late in the mainland.Thus,the authorized legislation of taxation faced series of problem contrary to the rule of law in practice,such as,the lack of reservations to the Council,the existence of blank authorization,the anomie of authorities'power and the lack of appropriate supervision system,etc.All of these problems further led to the lack of democracy in legislation,the absence of rule of law and stability in taxation.Therefore,it is necessary to continue to adhere to the legislation of taxation and take improvement measures,for example,announce preserved matters in Council in taxation,strengthen the clarity and supervision of tax authorization,to eliminate the drawbacks in the operation of the system and give full play to financial and taxation system reform with the rule of law in taxation.