An Empirical Research On The Delegated Tax Legislative Power To The State Council

"Decision of the National people’s Congress Authorizing the State Council to Formulate Interim Provisions or Regulations on Economic Structure Reform and Opening to the Outside World"makes the State Council occupy the leading position in the tax legislation system of our country and go against the statutory principle of taxation in a diametrically opposite direction.In addition to this point,in the process of the State Council exercising the legislative power of tax appointment,there are still some phenomena such as blank authorization,ultra vires legislation,delegation of authority and so on.Therefore,it is of great significance to make an empirical study on the enabling provisions of the basic tax Law concerning the Legislative Power of the State Council on tax appointment,perfecting and standardizing the legislation of tax authorization and building China under the rule of law.The first part of this paper first shows the content and results of the author’s empirical research,which is divided into three aspects to make an analysis,such as the tax authorization clause,the authorizing subject and the authorized subject,and the rules of tax law and then to do further classification and summary according to each aspect of the specific contents.Soon afterwards,in combination with the relevant contents of the legislative institutional framework stipulated in the"Constitution"and the"Legislative Law"on tax appointment,it reorganizes the relationship between the legislative power of power and the legislative power of appointment,and it takes the basic principle of the legislation of tax appointment,namely,the principle of clear authorization,the principle of not transferring authorization,the principle of authorization recoverability as an analytical tool to be compared with the results of empirical research,so that the existing problems are found out and some suggestions to perfect the legislative power of the State Council are put forward.The innovations of this paper are as follows:first of all,in this paper,it takes the empirical research on the legislative provisions of tax authorization in the basic tax laws of our country as the starting point.In addition,the relationship between the legislative power and the appointed legislative power should be re-understood.The"Constitution"and the"Legislative law"shall not be the sole basis for the State Council to exercise its legislative power.Besides,in order to avoid the"indefinite"authorization and to control the legislative power of tax delegation,the"sunset clause"should be added to the enabling clause.In addition to the above mentioned points,in practice,the authorizing subject and the authorized subject are diversified,the"Legislative Law"is necessary to broaden the scope of the subject in the field of tax authorization legislation.In the end,what can not be ignored is the realistic significance of the legislative basis provisions in the rules of tax law.