Research On The Right To Tax Legislation Of Standing Committee Of National People’s Congress

Tax legislative power is directly related to the government finance income,It is also an important national power for the protection of citizens’ property rights.A large number of "tax laws" in our country are formulated by the State Council with the authorization of the State Legislature.Due to the non-standard authorization decision and the lack of authorization supervision,leading to our country’s tax authorization legislation has many problems.In fact,The state attaches great importance to regulating tax legislation,Third Plenary Session of the18 th Central Committee of the CPC has proposed to implement the statutory principle of taxation,the "Legislation Law" revised in 2015 clarifies the establishment of a tax type.Only the law can be formulated for the basic taxation system,such as the determination of taxes and the management of tax collection and administration.With the return of tax legislative power,The National People’s Congress and its Standing Committee will assume the task of state tax legislation.Because of the special status of the NPC Standing Committee in the Chinese legislative system,its legislative work directly concerns the overall situation of Chinese legislation.In order to achieve the statutory principle of tax revenue,The standing committee of the National People’s Congress has formulated a timetable for the full implementation of the statutory principles for taxation by 2020.At that time,the Provisional Tax Regulations formulated by the State Council will all rise to tax laws.Since the tax legislation is not an absolute legal reservation in our country,the NPC and its standing committee can still authorize the State Council to introduce tax legislation in the future.The author thinks that the implementation of the legal principles of taxation,It is not a one-size-cut ban on tax authorization legislation,but on the basis of the careful authorization of the NPC standing committee,Strengthen the supervision of the State Council’s tax authorization legislation.Making the tax legislation work within the legal system.Only in this way,we can really solve a series of problems existing in our tax legislation.Among them,the legislative authority of the NPC standing committee is the core of national tax legislation.On the one hand,the National People’s Congress,which is the national legislature,is only held once a year.The duration of the meeting is very short,leaving very little time for discussion in the legislature.But The Standing Committee of theNational People’s Congress meets once every two months and has sufficient time to study legislative issues.Therefore,as the other legislature of the country,the NPC Standing Committee naturally undertakes most of the legislative work in our country and future tax legislation is no exception.On the other hand,the professionalism and complexity of tax often increase the difficulty of legislating tax legislation.As one of the means of national macro-control,tax law needs to be formulated in time to meet the needs of social and economic development.As a result,the NPC The Standing Committee had to authorize the State Council to carry out tax legislation.Having authorization should have supervision,The NPC Standing Committee needs to supervise the State Council’s tax authorization legislation,so as to safeguard our country’s tax authorization legislation under the leadership of the NPC.From the above discussion,it can be seen that the Standing Committee of the NPC occupies a very important position in China’s tax legislative work.A clear definition of the tax legislative authority of the NPC Standing Committee is conducive to dividing the tax legislative boundaries of the NPC,the NPC Standing Committee and the State Council;Conducive to the development of tax legislation;conducive to the realization of the statutory principle of taxation.This article analyzes the four "constitutions" and new and old "Law of Legislation" in the history of our country,and analyzing the problems existing in the tax legislative authority of the Standing Committee of the National People’s Congress from the four aspects of the formulation,modification,interpretation and supervision of the tax law.Mainly including the ambiguous tax legislative authority between the NPC Standing Committee and the NPC;The NPC Standing Committee’s legal interpretation power has not been effectively exercised;The Standing Committee of the National People’s Congress has failed to standardize the State Council’s legislative power on taxation,as well as the lack of effective control over and oversight of tax-authorizing legislation.The author aimed at the NPC Standing Committee tax legislation existing problems,by analyzing the reasons for the problem,using our existing legal system,combining with the international experience of foreign tax legislation,pointing out the appropriate solution.It mainly includes: In combination with China’s national conditions,we draw on the experience of international tax legislation;Strengthening the leading role of the NPC standing committee on tax legislation;Strengthen Supervision by the NPC Standing Committee of Legislation on Tax Authorization of the State Council.These measures all hope that on the basis of the existing legal system,making full use of the existinglaws and regulations,so that the NPC Standing Committee can give full play to its due role,and escort our country in implementing the statutory principle of tax revenue.