A Study On The Regulation Over The Tax Legislative Power

Tax legislative power is one of the most important part of the state legislation power. It is original and is regarded as the most basic power in the tax law, as well as the condition and the foundation of the tax executive power and judicial power. As the basic principle and value orientation of the tax law, the taxation-legalism is performing a fundamental function to the operation and validity of the tax law. However, the fact that taxation-legalism hasn't been fully established in our tax law has severely impaired the validity and authority of our tax legislation, and consequently result in the emergence of lots of sever problems in the enaction and implementation of the tax law.The author has find, by investigation, that there are some shortcomings in current research. For example, the discussions on the content of the taxation-legalism are always about the legalism and specification of the tax factor or the legality of the tax collection behaviors which are mainly at formal level, while it has relative less discussions over the necessity of the existence of tax, the legality of tax, the constitutionality of tax and the right of the tax payers and other quite important tax theories. Another example is that most study of the collocation of the tax legislative power is dealing with the horizontal and vertical collocation of tax legislative power from the view of the rationality of the tax system, but rather than dealing with the legality of the origin of the central and local tax power from the view of people sovereignty and social contract, or the necessity of horizontal separation of the tax legislative power from the aspect of separation of legislative, executive and judicial power or the check and balance of power.This paper is going to analyze and demonstrate the issues in accordance with the basic ideas of raising issues, analyzing issues and solving issues with four chapters. The introduction is the part to raise issues. It brings forward the theme of this paper by presenting the shortcomings on the theory and practice of the tax law. The first chapter to the third chapter are the parts to analyze issues. The first chapter is mainly about the analysis of the fundamental theories. This part will innovatively put forwards the content of taxation-legalism in essential meaning by re-consideration over the content of taxation-legalism on the basis of its historical source and from the view of constitution. Therefore, on this foundation, it reveals four requirements in the tax legislation called for by the taxation-legalism. The second chapter is about the analysis of the actuality. Hereof, the author is making a comprehensive and intensive analysis over the current situation of Chinese tax legislative power from the four requirement by the taxation-legalism for the tax legislation. With that, it points out the problems, their reasons and the harms they may lead to. In the third chapter, the author has sufficiently used the comparative methods by comparing and studying on the general behaviors of various countries from the aspect of the four requirement demanded by taxation-legalism for the tax legislation so as to summarize and conclude the experience and lessons from various countries. The forth chapter is regarded as the part of solving issues. By comprehensively analyzing the current situation in China and comparing the legislative practice in various countries, the author has put forward, innovatively, the measures to normalize our tax legislative power and the elaborated and practical scheme at present stage.The innovation of this paper is briefly concluded hereunder. On the one hand, it not only raises the content of the taxation-legalism in essential meaning based on a detailed summarization and analysis of traditional research achievements, but also brings forward the requirements for the tax legislation demanded by the taxation-legalism on the basis of essential content innovatively. On the other hand, with this innovative view, it takes a totally new review over the current situation of the operation of our tax legislative power, makes comparative research and analysis over the general behaviors in the world, and finally hopes to make a contribution to entirely carry out the taxation-legalism in the new round tax system reform in our country.