Research On The Tax Legislative Power Under The Legal View Of Tax

In the practice of tax legislation in our country,it takes the exercise of the leading tax legislative power of the State Council as the background.In accordance with the legal principle of Taxation,this should be the National People’s Congress and its Standing Committee exercise the legislative power of tax,but by the NPC and its Standing Committee authorized by the State Council,it is mainly exercised by the State Council.Due to the problems of the State Council authorized according to the authority of the tax legislative activities is becoming increasingly prominent,so carry out the legal principle of Taxation,which is the core of the National People’s Congress to recover the tax legislative power,which is China’s top legislature to master the legislative power of tax.The tax legislative power is the fundamental power of tax legislation,the basic is the formulation of a series of tax law,revised and abolished all the power exercised by the designated national authorities,in other words,the legislative power of tax should be submitted to the national authority to exercise.In our country,there are two ways to divide the configuration of tax legislative power.The two theoretical foundations of China’s tax legislative power are to restrict the government’s tax rights and the legal obligation of the citizens to pay taxes according to law.It is the practical significance of the legislative power of our tax revenue to implement the principle of tax law and establish the authority of the tax law.China’s tax legislative power has gone through a long history of development.Under the different subjects of tax legislative power,the status of tax legislative power in China is different,and the legislative law has made significant changes in the provisions of the tax legislative power.However,the exercise of power is bound to cause problems.China’s tax authorization legislation is too many obstacles in the specific exercise of tax legislative power.Because the legislative power of tax is exclusive legislative power,the legislative matter of tax legislation is reserved,that is,it can only be stipulated in the form of law.At the same time,tax legislation and tax system reform are not contradictory,because legislation can promote reform,and reform can also accelerate the process of legislation,for example,The merger of the state tax and the local tax,business tax reform.There are two ways to recover the tax legislative power in China,that is,the way of direct recovery and indirect recovery.The way of directly recovering the combination of collection and receipt is the best way to recover the tax legislative power.And strengthening the protection and improvement of tax legislative power is also crucial,because the return of tax legislative power to the National People’s Congress is a reflection of the taxpayer’s right escorting,and also an important part of China’s overall promotion of rule by law.