Research On The System Of Tax Preferential Authorization Legislation In China

As one of the universal principles followed by modern state tax laws,taxation statutory has a pivotal significance for the country's economic development.The essence of the statutory principle of taxation is to restrict the government's taxation rights according to law and to protect the taxpayers' reasonable private property.In addition,in the process of regulating the national economy,the tax incentive system also plays a positive role.On the one hand,tax incentives can create differential tax treatment,promote investors to enter preferential areas,and promote the development of emerging industries;Guide the development trend of the market economy and ensure the sound development of the national economic system.In theory,the government's exercise of power should be reasonably restricted in order to protect the individual rights of citizens.Corresponding to the tax law,it is the legally binding government taxation power and taxation content.It is worth noting that tax incentives have more regulatory power in the tax law system.In order to give full play to the administrative functions of the government and related functional departments,the law grants the government or other functional departments the power to formulate taxation content,and achieves the government's macro-control market economy by setting different tax standards and tax preferential policies.Correspondingly,in practice,the lack of legal provisions on tax legislative power has led to frequent chaos in China's taxation and tax authorization systems,which has caused many problems.Compared with the foreign tax authorization regulations,both the National People's Congress and the NPC Standing Committee's broad authorization legislation for the State Council,or the arbitrary collection and taxation of local tax authorization legislation,clearly reflect the current tax authorization in China.There are great deficiencies in the horizontal allocation and vertical allocation of legislative power.In terms of horizontal allocation,the National People's Congress and the Standing Committee of the National People's Congress directly delegated tax legislation to the State Council,but the specific content,procedures,and supervision did not provide for it;and after the State Council obtained authorization,in order to better regulate the market economy,it turned to Authorize local governments and functional departments to use tax legislative powers,and the same lack of specific content regulation.The adverse effects brought about by this include the expansion of the power of the administrative body,the violation of the legal property of citizens and the obstacles to the realization of socialist democracy.Specifically,the problems existing in China's current tax authorization system mainly include blank authorization,transfer authorization legislation,and ultra-rights legislation.In order to better improve China's tax incentives and authorization legislation system,we must not only base on the current national conditions,but also look at the international community and learn from the advanced tax system development and reform experience of extraterritorial countries.Take the United States,France,Germany,and Italy as examples.Although there are differences in the design of specific systems in various countries,there are certain commonalities in the legal core of their tax systems.The United States as a case law country,the most important form of expression is the Supreme Court's jurisprudence,which discards efficiency through jurisprudence and seeks the most secure way to restrict tax authorization legislation.France is in the form of regulations on the premise of respecting the constitution.The correction of the law is consistent with the current direction of legal reform in China;Germany is fully exerting its democratic will,by fully guaranteeing the power of representative democracy and the public opinion embodied in the legislation to achieve the purpose of restricting power,compared to the Italian tax system.It has practical reference,which not only strictly limits the scope of taxation,protects the legal property of citizens,but also avoids the purpose of avoiding the abuse of tax incentives by local governments and functional departments.Therefore,this paper attempts to study the relevant legal allocation issues of tax legislative power and tax authorization legislation at home and abroad,and study the feasibility of tax preferential authorization based on the strong administrative color in China's current tax legal system,combined with national economic development.Discuss the necessity of tax preferential authorization;and discuss the horizontal and vertical allocation of China's tax legislation from the legislative system,refer to the tax object in the statutory principle of Italian compulsory property payment and avoid the abuse,and propose a legislative system that is in line with China's tax incentives.Reform and improvement measures.