Study Of The Legitimacy Foundation Of China Tax Legislation

"Rule of law" consists of two parts: one is law making, the other is law functioning. The former consists of two parts too: the one is the style by which the law is made and the other is legislations. To "rule of law", law making is the essence and law functioning is the form, and to law making, the law making style is the essence and the legislations is the form. These two series of relations indicates that law making play a significant role in "Rule of law". But law making consists of not only making law, but also legitimacy foundation. Rule of law in taxation is the very important part of rule of law in our country. To some extent, tax law making is crucial to rule of law in taxation. A series of law principle such as The Principle of Legalism of Tax Revenue have been accepted in academia in our country, however the principle were regarded as to-be law principles, which itself could reflect but not provide the law with legitimacy foundation. What's the legitimacy foundation of tax legislation? What happens on the legitimacy foundation of tax legislation in China?The article starts with the analysis of the essence and legitimacy foundation of taxation in order to reveal the universal characteristic of taxation and tax legislation. And, with discussing varies Occident theories, the article analyzing Marxism's points on taxation and tax legislation so that summarize the legitimacy foundation of taxation and tax legislation in modern 'Rule of law" society. In succession, the article illuminate the evolvement of tax legislation in China by analyzing the change of government function and the social profit-pattern with discussing the great and deeply changes since China carried on the Reform and Open Policy. And, the article starts the full-scale analysis on tax legislation in China from economy development, law system, ideas, and so on. The analysis aims to point out the situations and reasons about the problem of the absence of legitimacy foundation in tax legislation. Finally, the article point out that, with the transform of China society and the advance of "Rule of law" reform, China tax legislation legitimacy foundation should be cultivated consciously, as establish some tax law principles like developed countries. And the article ends with some advices, which will be feasible and effective.