Tax Revenue Legislation And Stipulation Doctrine Of Tax Revenue

As our country comes into an age of ruling by laws, the State Taxation Bureau formally raised the working principle of Managing taxation by law in 1998. In recent years, the bureau also raised the working guidance of managing taxation by law, strict managing team, scientific strengthening the management. Thus the principle of managing taxation by law is still in vital position. And this principle is also the important part of managing country by law. With many years' efforts, we are still worried about the progress of managing taxation by law. As I was graduated from the major of tax revenue of Southern West Financial University and engaged the basic work of taxation. During my work, I deeply felt that there are so many flaws in tax revenue legislation. For example, the taxation leaders are not so strict during the process of enforcing law. The local government involves too much in taxation affairs, and they often use authority to take place of law, use their own words to take place of law. As the managing taxation by law we highly advocated just focuses on main body of paying taxes, while it neglects the main body of levying taxes. This causes the imbalance of two main bodies, which violates the fundamental principles of legislation and execution of law, the theory of stipulation doctrine of tax revenue. That is the reason I write this paper, I demonstrate the theory basis of stipulation doctrine of tax revenue from views of taxation revenue legislation and legislation power limitation. The stipulation by laws is the subject of this paper. And the aim is to provide a reference for people in their promotion of managing taxation by law.