Research On The Approach Of Sinicization Of Tax Legal Principle

Since it was introduced into China in 1989,the principle of tax legality has not only been generally recognized by the domestic legal community,but also been recognized by the national legislature and written into the legislative law enacted in 2000.However,as of 2013,only individual income tax,corporate income tax,and vehicle and ship tax were included in the 18 tax categories in China,and other tax categories were all based on the provisional tax regulations authorized by the National People's Congress to the state council in 1985.In addition,in the explanation of the tax law and tax law applicable do not conform to the tax revenue legal principle is true,this situation does not meet the requirements of the tax revenue legal principle and “legislative law” regulation,but also with our country tax revenue legal system construction and the basic aim of governing the country according to law,there is a big gap between also produced a lot of problems.Because of this,the third plenary session of the central 18 2013 made on comprehensively deepening the reform of certain major issue decision “for the first time put forward”to carry out the tax revenue legal principle,the fourth plenary session on comprehensively advancing the rule of law “certain major issue decision”further clear the fiscal and tax as “strengthen emphasis on key areas of legislation”.In March 2015,when the legislative law was amended,the content of tax statutory principle was further improved.In accordance with the above-mentioned documents and laws,the working committee of the standing committee of the National People's Congress(NPC)has taken the lead in drafting the implementation opinions on the implementation of the principle of statutory taxation.Since then,the pace of China's tax legislation has been significantly accelerated.Even so,there are still 10 tax categories in China that have not enacted special laws.This shows that,in accordance with the requirements of the CPC central committee,there is still a long way to go to implement the principle of statutory taxation and realize the goal of making taxation legal in China.Based on this,this article in the sinicization of tax legal principle,on the basis of theoretical analysis,clearly defined the concept of this principle.analyzing the tax revenue legal principle comprehensively in the practice of Chinese tax law from the perspective of the problem,except thoses above measures,we also should study therelation systerm from the England,American,Franch and some other areas tax legal principles applicable experience,aiming at the problems existing in the practice put forward the concrete implementation of the sinicization of the tax revenue legal principle.