On Regulation Of Constitution About Power To Tax

Tax revenue is the national law to the people’s acquisition of property right,is thelargest input in order to maintain the country’s operating revenue.As the state is in theexercise of the right to tax,if there is no effective regulation,it will easy to lead to theabuse of power,violation of the legitimate rights and interests of the citizens’.To makeconstitutional regulation to the right to tax,can fundamentally restrict state power,and tosafeguard the citizens’ rights.The constitution of our country made some regulations on the right of taxation,butthere are still some problems:first,tax principle of legality and the principle of taxfairness does not explicitly stipulated in the constitution;second,power distributionsystem of the right to tax is not clear and perfect;third,the tax judicial reviewmechanism is not perfect,and the protection to the taxpayer is not enough.The cause ofthese problems is that our country ancient monarchical awareness of long-term infectionof the minds of the people,which make people pay more attention to theobligation,while ignoring the rights.Due to historical economic and other reasons,theprocession of constitution failed to pay sufficient attention to the right to tax systemwhich leads to severe loss of the existing constitution on tax principles,and the tax lawcan not be effectively regulated by the constitutionalism.The spirit of the rule of law is the constitutionalism.Regulation must be carried outto the taxation power from the height of the constitution,which can control the country’sexercise,and effectively protect the rights of taxpayers. To solve the existing problemsof China’s tax right in constitution regulation, the characteristics of China’s nationalconditions and constitutional system achievements and successful experience of foreignadvanced tax constitution regulation should be considered. First of all, basic provisionsof the relevant tax in the constitution and the basic law of taxation should be make toimprove the tax legal system; secondly, based on the constitution, the right of taxationpower should be clearly divided to ensure the tax legislative power is under theconstitution; third,to perfect the protection system of the taxpayers’ rights; fourth, thetax constitutional review system must be established, and the right of taxation can bealways restricted by the constitutionalism; and finally, strengthen the tax revenueactivities to promote democracy, fair and transparent.