Study On Tax Enabling Legislation

Revenue is the lifeblood of the national economy, with the functions of getting revenue and regulating the economy. Tax law is very significant for the protection of national property and dicision-making for market players. Based on the characteristics of the nature of infringement law, the implementation of tax law violates the property rights of citizens. Therefore, the formulation of tax law should follow strict procedures. Tax enabling legislation in the national legislation system has become a common phenomenon; the rationality of its existence has basically been generally recognized by the community. As the socialist market economic system has basically established in China, tax enabling legislation has played an important role in experimental field,and made up for the disadvantages of the legislative authority. But in China there are many issues about tax enabling legislation, the blank authorization and delegation is serious, Administration collects Tax Legislation and Tax Law enforcement power in one, violations against the legitimate interests of the taxpayer matters have occurred, the contradiction between tax collectors and taxpayers is very obvious. Therefore, it is necessary to review our tax enabling legislation system.By CNKI search, many works of academic research on the issue of tax enabling legislation have been found. However, such works mostly do research from just one perspective, more comprehensive and systematic studies are rare. This paper does research on tax enabling legislation from several angles, seeking to do some contribution to the research of tax enabling legislation. This paper applies the methods of historical analysis, from the historical development of the enabling legislation to start, and then gives a brief overview of the enabling legislation. And from the perspective of comparative law, the author studies the enabling legislation of major countries. The author affirms the reasonableness of revenue, but at the same time, he tries to limit the tax enabling legislation form the perspective of principle of statutory taxation. And from an empirical perspective, the author makes a brief assessment on the tax enabling legislation of China. Finally, the author gives some feasible proposals on the improvement of the tax system of China.