On National Tax The Right Of The Main Constitutional Thinking

The word"tax power"has been paid more and more attention by people, it not only reflects the people's attention to tax power, but also illustrates the importance of it. In fact, tax power is the right enjoyed by people,but the people abalienate the right to the state, in order to get state-provided welfare and social services. In addition, the people as an abstract owner of tax power don't have operational in reality, so the right of the tax translates into a real state power. In the representative countries, representative organization (usually the legislature) exercises power on behalf of the people, therefore, tax power should be exercised by representative organization. However, in practice, levying taxes, using tax and other activities are executed by administrative organ, so tax power must be divided reasonably between the legislature and administrative organ. This paper focuses on tax right's arrangements between the central legislature and administrative organ, namely the NPC and the State council, and the issue is studied in the constitutional dimensions, the research is prosecuting in a broader field, and a more macro-level with a view of benefit to grant tax power subject.This paper is divided into three parts. The first part describes the relationship between the tax authority and the constitutional, defines the basic meaning of taxes according to the constitution; The second part discusses the dislocation between the NPC and the State council in the process of tax division through the specific empirical analysis and than analyze the causes of problems deeply; The last part, I put forward some feasible proposals to improve the tax division between the NPC and the State council ,and I hope our subject of tax power from dislocation to homing.