On Establishing China's Fiscal Revenue Legal System

Establishing a sound fiscal revenue law system is a goal pursued by tax law scholars, and also is an important part of a legal system with Chinese characteristics. A sound fiscal revenue law system plays an important role in the process of financial macroeconomic regulation and control. Along with the development of market economy and the improvement of legal system, legislative work of fiscal revenue has a rapid development and formulates a series of laws and regulations, however, there still are some insufficiencies to be further improved.This paper firstly proposes the objectives and principles of fiscal revenue law system by the way of expounding some related concepts such as public finance and financial law, fiscal revenue and revenue law, etc. according to the basic theories of fiscal revenue law, and of making an analysis on the financial income and constitutional system. Then, it makes a comparative analysis on the status of China's revenue law and that of Western countries. At last, it puts forward corresponding countermeasures for the improvement of the fiscal revenue law. The specific contents are as follows:Chapter one:this paper starts with the basic definition of public finance and financial law, fiscal revenue and revenue law to define the scope of the research. Then it expounds the relationship between financial income and constitutional system from the aspects of balance of powers, supremacy of law, and protection of human rights, proposing the objectives and principles of fiscal revenue law system.Chapter two:it analyses specifically the problems of our fiscal revenue law system from three aspects which include law systems, law layers, and law loopholes, pointing out that the flaws of our present fiscal revenue law system are unsound law system, low-level law layers, and more loopholes in law.Chapter three:according to the analysis on the fiscal revenue law system of German and France which belong to the Continental law system, and of the U.S.A. and Australia which belong to Anglo-American law system, it summarizes the characteristics of fiscal revenue law system of the western mature economy market countries, that is, a comparatively sound fiscal revenue law system, a higher level financial legislation, and a democratic and scientific financial legislative process.Chapter four:on the basis of useful experiences of foreign countries and the theories of our constitutional system, it proposes the appropriate fiscal revenue law system, which is based on the basic tax law and consist of tax law system and non-taxable income regulations. Tax law system includes those being formulated basic tax laws and tries to elevate some single-line tax regulations to relatively high-level tax laws. It tries to revise the existing law on personal income tax and on corporate income tax. And try to establish non-taxable income regulations to improve the Tax Collection and Management Law.