A Study On The Statutory Principle Of Taxation In The New Democratic Era

Tax reform is an important initiative in China’s current reform,of which the principle of statutory taxation has received particular attention.Previous studies have mostly considered the principle of statutory taxation to be entirely Western in origin,not realising that we have had good practical explorations.During the New Democracy period,the Communist Party of China(CPC)led a series of explorations of legalisation in the revolutionary base areas of Shaanxi,Gansu and Ningxia,and these explorations were of extraordinary historical significance,taxation being one of the key elements.The fiscal problem had long plagued the government of the border areas:the need to increase revenue on the one hand,and not to burden the people on the other.In order to find a solution to the fiscal problem,the border areas have experimented and reformed in many ways.In the end,a path of statutory taxation was worked out in practice,which was in line with the actual situation in the border area.Current research on the financial and taxation problems of the Shaanxi-Ganjiang-Ningxia border area has been well researched,but it has focused mostly on financial and economic aspects,and not much on the field of law,especially tax law.This article will systematically crawl through the Party and government documents and various historical materials of the border area from specific relevant historical materials and decrees,and analyse and study the tax legislation activities of the border area from a jurisprudential perspective.The Chinese Communist Party was aware of the need for taxation as a means of solving the revenue problem from the very beginning of its existence,but for various reasons it was not put into practice.It was not until the Shaanxi-Ganjiang-Ningxia border area period that taxation was reasserted after foreign aid was cut off.The tax law reform in the border area was based on practice,and a number of tax laws were enacted to improve the tax collection and management system,resulting in the unique principle of statutory taxation.These principles and ideas are worthy of study and reference for our present-day reforms.