Constitutional Analysis Of The Distribution Of Tax Legislation In China

Tax is the basis of public finance for modern countries. It deals with the most direct and important relationship in terms of rights and obligations between the country and her citizens. It essentially serves as ensuring the basic rights of citizens. Countreis all over the world have paid significant attention to establishing and perfecting tax syste ms, while the distribution system of tax legislative power is the premise and core of st andarizing and perfecting tax law system. In the other words, it plays the most import ant role in tax law system. Since1994when the tax sharing system started to impleme nt, the tax system of our country has been adjusting with the development of social ec onomy. Especially under the background of ’ruling the country by law’,’ruling the tax system by law’ has come out the stage and the research on tax legislation has been dra wing more attention gradually. However, the tax law system of our country is not com plete yet, the distribution system of tax legislative power is still in confusion. Thus, it still has strong necessity and urgency to conduct research on tax legislation powerBeginning with the angle from constitutional law and constitutionalism nature of ta x revenue, this paper will gerneralize and anaylze the rationale and international practi ce of legislation power, and reveal the importance of the tax legislation power distribu tion. By going through and analyzing the modernize path of tax legislation during the modern history of our country, it will have an in-depth analysis of the currrent situatio n and problems of the tax legislation power distribution of our country. From both sid es in terms of horizontal distribution and vertical distribution, this paper suggests that the central problem of the tax legislation power of our country is lacking of regulation s in the constitutional and legal aspects. This results in excessive delegated legislation of administration horizontally, and misallocation of tax legislation power by central a nd local governments vertically. Based on those arguments, this paper will bring ideas and suggestions for perfecting the distribution of tax legislation power of our country. On the basis of tax constitutionalism, the distribution of tax legislation power should strictly standerdizes delegated legislation of administration, divides tax legislation po wer of central and local governments rationally, perfects the supervision measures im plemented by tax legislation power in order to complete the distribution of the tax legi slation power and establish coordinate and scientific tax law system.