An Approach To The Procedure Of Business-income Tax-imposing

The essence of administrative legality is an effective ruling of administrative power through a correct procedure,in which the administrative power could be appropriately restricted with a full recognition of rights of the opposite side. That is to say,the administrative bodies will be put on an equal basis with the opposite parties. In the legal construction of taxation laws,the beginning point shall be the establishment of taxation procedure,the aim of which is to build up fairness and efficiency of tax imposing. The systematic unfairness which could be found in the present business-income tax-imposing could be mainly reflected in the imbalance of the two sides in the procedure. As a very important link of business-income tax imposing,the legal nature of gathering and collecting of tax should be identified as an auditing and evaluating performance by the taxation bureau,which mainly involves a process of auditing,checking and guiding according to the concerned taxation law and the real condition. It is not only an embodiment of the rights and responsibility of the taxation bureau,but also a process in which the taxpayers enjoy the guidelines and instructions from the administrative bodies. The value of the procedure could be well reflected by the auditing and instructing responsibility of the administrative bodies,according to which the legal rights of taxpayers could be fairly guaranteed,and a basic balance between the procedure rights of taxpayers and imposing power of taxation bureau could be reached.