Research On The Legal Principle Of Tax Revenue In The Background Of Tax System Reform

As one of the basic constitutional principles of modern rule of law countries,the statutory principle of taxation is hailed as the "imperial principle" in the tax law,an important part of the strategy of comprehensively advancing the rule of law in the "four comprehensive" strategic layouts of the new era,and the concept of democratic rule of law in tax administration.The concentrated expression of this is also an important guiding principle for deepening the reform of the taxation system in China.It plays a decisive role in restricting the willfulness of administrative power,preventing administrative agencies from wanting to introduce new taxes,and protecting the legitimate rights and interests of taxpayers.This article closely follows the urgency of implementing the statutory principle of taxation in the context of the profound reform of the taxation system.It elaborates on the basic theory of the statutory principle of taxation,explores its historical origins and local evolution,and analyzes the theoretical value and practical value of the statutory principle of taxation.The empirical and tax data provide a profound analysis of the current status of implementation of the statutory principle of taxation in China,combined with the strategic deployment of China's comprehensive deepening of reforms,and targeted measures have been put forward to improve the statutory principles of taxation in China.This article proposes a series of feasible suggestions through the top-level framework design of tax legislation,data empirical analysis,the division of tax legislation authority,the prohibition of arbitrarily interpreting laws and administrative regulations,the strict implementation of tax administrative power and the improvement of taxation judicial relief,etc.,hoping to legalize taxation.Principles In our country's tax system reform,we must implement our own strength.Of course,in view of my lack of academic theoretical foundation,there are inevitably many omissions in the article's theory and practice.Please do not hesitate to correct them.