Review And Reflection On The Constitutional System Of The Statutory Principle Of Taxation In My Country

The principle of statutory taxation is an important constitutional principle in modern countries.However,there are different opinions on whether Article 56 of the current constitution stipulates the principle of statutory taxation.At present,the research on this issue mainly focuses on Article 56 of the constitution,"citizens of the People's Republic of China have the obligation to pay taxes in accordance with the law",which is the constitutional norm itself,but less from the constitutional system to respond to the positioning and embodiment of tax law in the constitution of our country.This paper focuses on the constitutional system of the legal principles of Taxation in China.Based on the history of the constitutional system of the legal principles of Taxation in China,and from the comparative perspective of the constitutional system of the legal principles of Taxation in the west,by combing the constitutional texts from the Central Soviet regime to the legislative law,it is found that the constitutional system of the legal principles of Taxation in China's constitution is "based on the law" In addition,it focuses on administrative laws and regulations,pays attention to tax obligations and despises tax rights.Based on this,this paper,on the basis of drawing lessons from foreign constitutionalism,puts forward suggestions to improve the constitutionalism of the principle of statutory taxation in China,that is,to correctly define the scope of tax,to improve the absolute monopoly of the legislature on the right to tax collection and to strictly limit the system of legislative entrustment for tax collection.