Analysis Of The Implementation Status Of The Principle Of Taxation Law In China And Discussion Of Countermeasures

The principle of tax law is one of the basic principles of tax law and accepted by all countries.The principle of tax legality is one of the origins and sources of modern rule of law.It takes the limitation of taxation power as the core,and the legal content of tax types,tax procedures and tax elements as the basic content.It plays a very important role in restricting the right of taxation and protecting the property rights of taxpayers.Its theoretical level is divided into three levels of "having law","good law" and "good governance",and the ultimate goal is to realize legality of the form and substance of taxation,so as to guarantee the stability of citizens' property rights and social and economic order.Since tax legal principle is introduced into our country in the 1990 s,the concept of thorough popular feeling gradually,especially in 2013 the third plenary session of the 18 clearly put forward "to carry out the tax revenue legal principle",the party and state leaders from the governance level of tax legal made the top design and strategic planning.since then,accelerating the process of our tax legal implementation,also has made great progress and results.However,so far,our country tax revenue legal is still in the implementation of "application" in the first class,to carry out the current situation is not optimistic,their integrity,forward-looking,practical is still short,such as in the aspect of tax legislation,tax substantive law on the legal level quantity is less,only a third of 18 types of taxes,the rest is still the "provisional regulations","implementation rules",regulatory documents of tax is so more,therefore in the aspect of tax legislation in our country has not yet formed a complete tax law system;In addition,there are many problems in tax law enforcement and judicature,which affect the fairness and justice of tax law,and bring a lot of confusion and obstacles to the application of tax administration and law enforcement.Therefore,based on the in-depth analysis and summarizing the development course of our country tax revenue legal principle,the current situation and existing problems,on the basis of analysis the causes,and connecting with the general objective and tax comprehensively deepen reform in our country modernization construction general requirements,the text discusses the measures of carrying out the tax revenue legal:in the aspect of legislation,we should further standardize the tax legislation main body,improve the quality of tax legislation,realize legal tax factors,and accelerate the process of tax legal;In terms of law enforcement,we should standardize the subject of tax law enforcement and confirm the qualification of the subject of law enforcement.Meanwhile,we should strengthen supervision of tax law enforcement and avoid the enforcement of tax favor.In the judicial aspect,we should improve the taxpayers' judicial relief system,the tax hearing system,the professional tax judicial team,and the judicial supervision mechanism of abstract administrative acts.