Jurisprudential Basis For Dynamic Adjustment Of Taxation Scope

The scope of taxation is the basis of national taxation.As one of the elements of taxation,the determination and adjustment of the scope of taxation must have a clear basis.Because our country does not have the legal tax scope dynamic adjustment mechanism,the adjustment of China’s taxation scope has no clear legal basis.With the rapid economic and social development,the adjustment of taxation scope is no longer just due to fiscal revenue and economic factors.Because of the protection of the environment,the protection of resources,and the improvement of laws,and the scope of taxation of various types of taxes in China,compared with the mature foreign tax system,there is still much to be perfected.The law has the characteristics of lagging and rigidity.Of course,tax law as the law is no exception.The tax regulation function needs to be flexible,which is contrary to the lag of tax legalism.Adjusting the scope of taxation as a means of tax regulation How to play a role in a timely and effective manner has become a problem to be solved.Due to the lagging and rigid nature of the law,the adjustment of the taxation scope has become slow.The dynamic adjustment of the taxation scope requires a set of statutory dynamic adjustment mechanism of the taxation scope to ensure that it does not violate the principle of taxation and can achieve taxation.The scope of adjustment is timely and effective.Tax justice is the core value of tax law.The dynamic adjustment mechanism of statutory taxation scope needs to be based on formal justice,substantive justice,and technical justice in tax justice,and formal justice,substantive justice,and technical justice.Corresponding to the principles of statutory,fairness,and efficiency in tax law principles,in the dynamic adjustment mechanism of tax laws and regulations,the principle of dynamic adjustment of taxation scope should be stipulated.China’s tax law is not an isolated law.The content of tax law often intersects with other laws.The adjustment of taxation scope must be coordinated with other laws,which is conducive to improving China’s legal system.The adjustment of the scope of taxation also needs a clear basis in the procedure,which essentially guarantees to adjust the scope of taxation with the highest efficiency.Establish a statutory taxation scope adjustment mechanism in order to provide a clear legal basis for the dynamic adjustment of taxation scope in terms of substance and implementation procedures.The main content of this article is divided into the following five parts:In the first part,the research background and significance of this paper are expounded,relevant research literature at home and abroad is sorted out,current research progress and deficiencies are found,and current research results are summarized.In the second part,relevant concepts are defined.According to the adjustment of the tax collection scope of the main types of taxes in China,the characteristics of the adjustment of the tax collection scope of the main types of taxes in China and the problems existing in the adjustment process are analyzed.In the third part,the author analyzes the problems in the dynamic adjustment of taxation scope.The fourth part puts forward four Suggestions on the establishment of dynamic adjustment mechanism of taxation scope.The fifth part,according to the theoretical analysis results above,summarizes the research content of the full text,and makes appropriate policy recommendations.