The Regulation Study Of Tax Administrative Normalized Documents

Tax problem is the starting point and origin of modern national democratic law government.At present,in the domestic tax revenue practice,tax administrative normalized documents released in the form of “announcement”,“official reply”,“decision” and so on really occupy the subjective status.Although tax normalized document is the origin of the domestic tax laws,it makes the function as the original law actually.Therefore,for the review of tax administrative normalized documents,the tax statutory principle should be precisely understood.In the tax statutory background,it should discuss the validity of tax administrative normalized documents,so as to provide the premise and criterion for regulating tax normalized documents.For tax normalized documents made by the State Council,due to the authorization in 1985,the complete tax legislation authority is owned;no matter department tax administrative normalized documents or local governmental tax administrative normalized documents all belong to the category of legislative explanation.In specific,it belongs to the establishment of administrative explanation,and the explanatory regulations can be only made in the specific application process of the upper-level law,which cannot conflict with the upper-level law.For the matters of tax revenue basic systems including setting up tax categories,confirming tax rates,collecting and administrating tax revenues,it has no rights to intervene completely.Taking “replacing the business tax with a value-added tax” as the example,it mainly depends on the tax administrative normalized documents from ministry of finance and related departments,in terms of administrative explanation for tax administrative documents,it owns the explanatory authority for the specific application of laws and administrative laws and regulations.Its explanation must be in the range of upper-level law and not contradictory to this law.However,in this reform of replacing the business tax with a value-added tax,cases of the exceeding authority and legislation appearing in department tax administrative normalized documents have been found in huge amounts,different from “implementing the reality of authorization and legislation in the name of administrative explanation”,it deludes the tax revenue statutory rule as the arrogation of tax revenue legislation authority.Taking the adjustment of cigarette consumption taxes for multiple times,it is not difficult to find that tax administrative normalized documents made by three adjustments have not illustrated their legal evidence,which is obviously not matched with the regulations of Legislative Law on legal reserve.At the same time,the rise of cigarette consuming tax has not brought the rising price of cigarette products,the failed association between taxes and prices is decided by the tax administrative normal documents made by the ministry of finance and the state administration of finance behind closed doors.Due to its low efficacy status,and the refusal of absorbing opinions in the established program extensively,the price is not going up when the tax rises,leading to the failure of smoking control action.Therefore,tax administrative normalized documents should be strictly required in the established problem,opinions should be extensively adopted to ensure the scientific,effectively and purpose-matched administrative normal documents.In the view of fiscal tax government by law,the standards of tax administrative normalized document regulation should obey legalism,tax egalitarianism,and tax equity,the latter two can be concluded as the fiscal tax government by law in essence.Back to the domestic realistic situation,the author advises that tax reform should abandon the propulsion mode that mainly focuses on tax administrative normal documents,and there are two great reasons: first of all,the stereoscopic national taxation reform similar to “replacing the business tax with a value-added tax” comes from the most basic requirement of “tax statutory principle”,this form of legislation has provided the premise condition for the successful propulsion of reforming process;secondly,from the angle of relations between the central and local governments,the narrow sense of laws is needed to balance the rights and interests of both parties as the institutional guarantee that adjusts the distribution of national fiscal revenues on the central and local governments.In addition,after specifying the “forbidden zone” of tax revenue administrative normalized documents,its deserved role positioning should be specified.For this problem,it should stick to the spirit of “the decision of comprehensively deepening the reform and other several key problems” made in 3rd Plenary Session of 18 th CPC Central Committee,gradually promote the taxation legislation to return its position,after specifying the property of administrative explanation in the behaviors,studies the status and function of tax revenue administrative normative documents in the domestic existing legal system,as well as the most important goal of this paper in the end.