A Study On The Actualization Of China’s Tax Principle Of Legality

The tax principle of legality occupies "the imperial article" position in the field of tax. It is explicitly stipulated in the constitutions of all parts of the world, endowed with constitutional importance. However, looking through the tax legal system and tax practice in China, the implementing of the tax principle of legality is not effective enough, which results in many difficulties in legislative construction. The legal problems in the field of tax always have been highly concerned. With the carrying out of the trial of property tax reform in January,2011, the problems arose a fierce academic discussion once again. The lack of legality of the property tax reform reflected from property tax levy expanding also exposes the legitimate problems of the legislation and enforcement, which inspires people to reckon the tax principle of legality. Starting with the understanding of the present measures of property tax levy expanding in China, this thesis discusses the actualization of China’s tax principle of legality by analyzing the legitimate problems of property tax levy expanding and reckoning the present situations of reflected tax principle of legality in China.Chapter one is the discussion on the tax principle of legality. Based on the basic understanding of the theoretical and practical value of the tax principle of legality, the development of it is clarified. And the ought-to-be state of the tax principle of legality is analyzed to provide a referential sample by studying its concrete content and definition.Chapter two examines closely the practical state of China’s tax principle of legality with property tax levy expanding as a breakthrough point. After a brief introduction of the development of the property tax and its levy expanding, the legitimate problems of China’s property tax levy expanding are concerned, based on which the shortcomings of its tax principle of legality are specifically analyzed.Chapter three is the analysis and prediction of the actualization of the tax principle of the legality in China based on the previous analysis of ought-to-be and practical state of it.