Research On Tax Enabling Legislation In China

Tax enabling legislation exists in the legislative systems around the world. It does not only have comparative advantages in the legislative effect, but also complements the tax legislation and the economic development of tax regulation. But as a system, closely related to civil property rights, its imperfect provisions would cause damage to tax legality, democracy, human rights and rule by law. Therefore, it is necessary to regulate and restrict it.As for China, since the establishment of new China, the State Council and the local authority are specifically authorized by the NPC or the NPC Standing Committee for three times and four times respectively. In addition, there are a large number of articles on the State Department authorization scattered in three tax laws enacted by the NPC, such as "Personal Income Tax Law," "Enterprise Income Tax Law", "Tax Collection and Administration Law", Tax enabling legislation makes up for the insufficient number of tax legislation and meets the real needs, so that relations of various tax laws can be promptly adjusted through the legal norms. Besides, it also promotes the improvement of tax systems, playing an important role in the economic system reformation. However, it is undeniable that there are still some problems existing in China's tax enabling legislation, such as blank authorization, ultra vires legislation. In view of this, it is necessary to make an intensive study of the issues upon tax enabling legislation.This article is composed of three parts. The first part is"the general analysis of enabling legislation",This part firstly analyzes general characteristics of the enabling legislation from concept, and then studies the reasonability of tax enabling legislation from the perspective of the economics of law and legislative science. And it also analyzes its advantages and disadvantages. The second part is "the status of China's tax enabling legislation, the existing problems and their causes". This part describes the status of China's tax enabling legislation, and gives a detailed analysis of its deficiencies and the reasons behind the problems. The third part is "the proposals of China's tax enabling legislation". This part proposes some suggestions concerning the deficiencies of China's tax enabling legislation, including providing the principle of China's tax enabling legislation to guide it, stipulating clearly the reserved and authorial matters of tax legislation to regulate China's, expanding public participation to protect the rights of taxpayers, and perfecting the supervision system to monitor China's tax enabling legislation.