Research On The Implementation Of The Legal Principles Of Taxation In My Country

The statutory principle of taxation originated in the European Middle Ages in the United Kingdom and originated in the Magna Carta(Great Charter).The Magna Carta has only a preamble and 63 articles,it also stipulates important contents such as the principle of legality,the statutory principle of taxation,the principle of due process,condensing the idea that tax should be approved by the people,glimmering with the glory of democracy and the rule of law.In the centuries of the struggle between the bourgeoisie and the king represented by the nobility,it's essentially the history of the struggle between the king's taxation rights and the people's property rights.Finally,a system of strict guarantees on the rights of the people is formed.It can be said that the process of the development of the taxation principle principle is also the process of the gradual maturity of the British political philosophy structure.With the establishment and implementation of the statutory principle of taxation,the United Kingdom has become the starting point of constitutionalism and the home of the rule of law.Under the influence of British political and legal systems,other countries have borrowed and introduced taxation statutory ideas,which has opened the rule of law for tax constitutionalism.In modern times,defining the relationship between state power and people's rights is a difficult problem to be solved before the people,especially the balance between taxation rights and property rights.They are not only the core content of the statutory principle of taxation,but also the central point of the modern political revolution.As the constitutional power of the state and the guarantee of civil rights,the constitution must stipulate the taxation and property rights and define the boundaries.Therefore,tax constitutionalism is the first step and a key step in fundamentally solving the problem of government taxation.Why establish and implement the statutory principle of taxation? This stems from the experience summarized in the practice of the millennium taxation and is the result of the people's deepening understanding of the state and the government.Engels believes that the essence of taxation is the exercise of control over the property of the people and the infringement of the people's property.In other words,taxation is a direct expression of government coercive power.In the practice of taxation before the Magna Carta,the people must obey the will of the government to levy taxes.The principle of taxation can achieve a balance between the government and the people,and achieve a balance between taxation and property rights.Later,the people's understanding of the government gradually became profound.In the eyes of British political thinker Popper,the state is a necessary evil.American politician Madison believes that if people are angels,they do not need any government;if they are angels,do not have any external or internal control over the government.Therefore,the government is easy to bring oppression to the people,and the right to tax is easy to infringe on property rights.Only after the establishment of the statutory principle of taxation can the people firmly control the taxation right and constrain the government to operate on the track of the rule of law.At present,we basically reach a consensus on the core values of tax legal principles and their functional roles.The essence of the statutory principle of taxation lies in the consent of the people,which is also the core of it.The consent of the people is the starting point and basis for taxation.After the people agree,the legislature can formulate tax laws,and the administrative organs can implement the tax laws.If the administrative agency breaks through the will of the legislature to conduct tax collection,then the taxation will not have the basis of legitimacy and legitimacy,and the administrative organs will not strictly abide by the uniform and correct implementation of the Constitution and the law.The function and role of the statutory principle of taxation is to limit the government's taxation rights and protect people's property rights,and to ensure the stability of people's property rights.In contemporary times,the status of property rights in politics,economy and society is becoming more and more important.Property rights are synonymous with rights,and property rights become the core of human rights.After the property rights are fully guaranteed,the protection of the rights to life and liberty has a spillover effect and can form a synergistic effect with human rights protection.In short,the clear definition and protection of the people's property rights is a necessary condition for sustained economic development,and also a prerequisite for the stability of the political power and social harmony.Taxation can be traced back to the slavery society in China and has a history of development for thousands of years.Due to the influence of various factors,the legal idea of taxation did not spontaneously occur in China,and it was only introduced from outside the country in the late Qing Dynasty.From the tariff proposal of British messenger Macartney to the first unequal treaty-the tariff provisions of the "Nanjing Treaty",China has missed many opportunities to develop taxation statutory ideas.It was not until the Constitution of the KMT and the Constitution of the Republic of China that there was a statutory principle of taxation in the form.After the reform and opening up,with the gradual establishment of the market economy,the principle of taxation has begun to receive widespread attention.In the end,in the new "Legislation Law" in 2015,the statutory principle of taxation was established,which is in line with human rights protection and echoes the rule of law.China has left a lot of valuable experience and lessons in the process of establishing the statutory principle of taxation.In the past,the system construction of the National People's Congress was not complete enough.Taxation authorization legislation and taxation administrative legislation were mostly,and taxation changes were frequent.It was difficult for people to protect their property rights by legal means.The National People's Congress did not form a strong binding force and could not effectively restrict the government's taxation behavior.The government itself is also difficult to regulate the operation of power in legislation and law enforcement.Therefore,in the path of implementing the statutory principle of taxation,a path of fiscal and taxation is taken out from the legislative,administrative and judicial levels.At the same time,the tax revenue constitution is fully guaranteed to play a guiding role in the constitutional implementation and supervision mechanism.Taxation is closely related to the rule of law,and tax states mark modern countries.In the process of taxation rule of law,the concept of taxation law is gradually integrated into the national governance system,and the idea of taxation is deeply rooted in the hearts of the people.However,taxation statutory is not the end,but the starting point of fiscal statutory.The people supervised the whole process of fiscal revenue,financial management and fiscal expenditure,and finally formed a fiscal statutory system from taxation statutory to budgetary statutory,established a modern fiscal system,and established a socialist country ruled by law.