Study On Legal Issues Of Taxation Normative Documents

The resolution of the Standing Committee of the National People's Congress on the interpretation of laws in 1981 held that tax administrative regulatory documents can be used as the source of tax laws.There is still controversy in the theoretical circle.As to the validity of the resolution,whether or not the relevant tax administrative regulatory documents can be used as the source of formal tax law,then the important role of the tax administrative regulatory documents in the enforcement of the tax law cannot be ignored.tax administrative regulatory documents are directly related to the rights and obligations of taxpayers.In practice,there are a lot of problems in the formulation and implementation of taxation administrative regulations,which should attract the attention of theorists and practitioners.In October 2017,the State Administration of Taxation promulgated the Administrative Measures for the Formulation of Tax Regulatory Documents.The introduction of this Measures has,to a certain extent,standardized the formulation of tax administrative regulatory documents.In addition,the Administrative Litigation Law and the Administrative Reconsideration Law and its implementing regulations provide for the review of regulatory documents.However,it has had little effect and cannot play its due role.In addition to judicial technical issues,there are also major problems at the institutional level.The problems existing in taxation tax administrative regulatory documents are still very complicated.To solve the problems existing in the normative nature of taxation in China,we should start with two aspects.On the one hand,it is a system construction,which mainly includes a complete process for the formulation of taxation tax administrative regulatory document and acceptance of supervision from various aspects of society,especially public supervision,and raising the effectiveness of public supervision is the value pursuit of public participation.Through smooth expression of their appeals and interests,the public has enabled taxpayers to formulate their ideas and improve the quality of their documents.On the other hand,it is ideological liberation.The executive authorities should depart from the"official-level" ideology and truly proceed from the interests of taxpayers to improve the quality of administration according to law.