The Research On The Doctrine Of Legislative Taxation

The doctrine of legislative taxation refers to the rights and obligations of tax subject must be prescribed by law.Nobody shall collect taxes and deduct taxes without legal basis.As an important principle in the tax law, the doctrine of legislative taxation originated in the process of bourgeoisie against the feudal monarchy of arbitrary taxes, eventually accepted by many countries and written constitution.The doctrine of legislative taxation system structure includes the legal elements of tax, certain elements of tax, tax principle of legality and procedural safeguards. The doctrine of legislative taxation may lay a foundation for the legality of tax right, limit tax the improper exercise of power and enhance the stability and predictability of the tax law, to protect taxpayers’ rights, and promote the harmonious development of economy and society. Although the spirit of the the doctrine of legislative taxation in the tax law has been reflected in different levels in our country, but not in our current constitution and the law to clear rules. Our country should perfect tax legislation, law enforcement and taxpayers’tax law consciousness to establish our country’s doctrine of legislative taxation. On legislation, we need to establish the doctrine of legislative taxation in the constitution, formulate the basic law of tax as soon as possible, reasonably divide the central and local taxation legislation jurisdiction, standardize the authorized legislation, and perfect tax legislative procedure. In the law enforcement, we must strengthen the supervision and restriction mechanism, standardize the procedures of tax law enforcement and improve the external environment of tax law enforcement. On the train of the taxpayers’ tax law consciousness we need to strengthen the subject consciousness of the taxpayers, to respect taxpayers’ rights and expand taxpayers relief way.The tax law of our country is far away from the doctrine of legislative taxation, in the beginning of the new round of tax reform,we should make joint efforts to learn from the past experience and lessons of tax reform, blend in the doctrine of legislative taxation in the reform, and establish its rightful place in our country, to promote the progress of the law in our country.