The Research On Legal Issues Of The Chinese Tax Regulation

Since tax regulation began to undertake social and economic function,it has played a very important role in regulating economic growth in our country.With the development of rule of law,tax regulation is no longer just about the effects,but also on the legality of tax regulation.The primary criterion for judging the legality of tax regulation are the basic principles of tax law,including the principle of legality,the principle of tax fairness and the principle of efficiency in taxation.In these three basic principles,the principle of legality is the highest principle that tax regulation should follow.The third plenary session of the 18^th CPC Central Committee proposed to carry out the principle of legality in taxation before 2020,as an important part of it,the legalization of tax regulation has attracted much attention.Since reform and opening-up,we can find that our country use the method of tax regulation from administrative means to legal means by reviewing the history of tax regulation.This is a good sign,but there still has many problems.In terms of legislative design,lack of necessary legal norms,the legislative level of legal norms is low and policy means are more frequently used than legal means.Legislative deficiencies in tax regulation may lead to bad results.On the one hand,it can make the power of taxing control's distribution unscientific,such as unclear demarcations and local governments have no appropriate power.On the other hand,it lacks legal restriction may violate the legal rights of the citizens.The main reasons for these problems are the nature of power expansion,misconceptions of tax control and our contrary is short of traditional culture about democracy and the rule of law.To solve these problems,we must follow the principle of rule of law,principle of proportionality and principle of integration of power and responsibility.At the same time,we should strengthen legislation,clear and definite which institution can exercise the power of taxing control including their extent of competence,determine the corresponding legal procedures,strengthen supervision and establish liability system.Realize the overall process of tax regulation's legalization,from legislation,law enforcement to responsibility investigation.We should use tax regulation for economic growth on the basis of legalization.