A Study Of The Problem Of Tax Legislation In China

Under the market economy, tax plays an increasingly important role of the economy and society. In the context of the rule of law, tax law system also occupy more and more important role of the legal system. Although a preliminary tax law system has formed in China, but it is not perfect enough.Tax legislation is the key to standardize and improve the tax law system. So research on tax legislation has highlighted the importance and urgency. There are two research perspectives, jurisprudence and economics, in academic circles. Academic literatures from the perspective of jurisprudence are relatively abundant, while literatures from the perspective of economics compared to be scarce. Therefore, in order to improve the tax law system, this article study on tax legislation from an economic perspective, with drawing lessons from international experience, combines empirical analysis and normative analysis.This paper summarizes the theoretical basis, analyzes present situation, problems and obstacles of tax legislation. The result of tax legislation is tax law, while the construction of tax law system can provide macro guidance for tax legislation. Therefore, I put forward the overall goals and specific recommendations to improve tax legislation from the height of the tax legal system. Follow this thought, I selecting the Tax basic law, Value-added tax law and Personal income tax law for depth study.The major research and innovation are as follows:(1) Social contract theory, constitutional and statutory tax doctrine are logically consistent, they constitute the theoretical basis of tax legislation. Under the social contract, all members agreed to bear part of the cost of public goods-taxation, and transfer this power to government. To avoid adverse impact, the power must be limited to a certain extent, and the control method is the rule-the law.(2)This paper builds a transaction cost model on the delegation of tax legislation. Legislature has the delegation and intervention tools. Use delegation tool, the reduced value of legislative costs bigger than the increased value of delegation costs. Use intervention tool, the increased value of legislative costs smaller than the reduced value of delegation costs. Therefore, legislators choose delegation to reduce legislative cost, pick intervention to drop delegation cost. The Model shows the path to improve the delegation of tax legislative power:retain the delegation and strengthen its supervision.(3) This paper Construct a game of local governments. In the case of tax legislation power centralization and fees legislation power Decentralization, driven by the interests, local governments will fall into the prisoner’s dilemma. The model shows that:in the basic of ensure dominant position of central government, China has to award and supervise the secondary legislative power to local governments.(4) Democratic legislation means for public comment through the internet has some defects. Combined with the nature of tax and national conditions, this paper presents the path to achieve the democratization of tax legislation:improve people’s congress system, publish the legislative process, and strengthen the participation of the public, and finally coordination the civil rights and national interests.(5) There are many debates on the legislation of tax basic law. To be caution is necessary, the controversy is normal, but we can’t wait indefinitely for the coordination of all aspects of the relationship and opinion. In view of the urgency, this paper proposes to legislation of the basically reached a consensus of tax issues first, and then gradually improves it.(6) VAT legislation including improve the legal form and perfect tax system. It is urgency to improve the legal form of VAT, and it is a long-term process to perfect tax system. So,1propose a path of VAT legislation:change the legal form, and then reform the tax system gradually. In the context of rule of tax law, this paper has a certain academic value because of complements the theory of tax law and enriched the basic theory of taxation. This study also has important application value to improving the tax legal system and regulating the financial systems.