Exploration On The Way To Fully Implement The Principle Of Statutory Taxation

The principle of statutory taxation was conceived in the emergence and development of a modern democratic country ruled by law.Since it was introduced into China in 1989,it has aroused the discussion of many scholars in the legal circle.In recent years,the state clearly proposed to implement the principle of statutory taxation,and its significance has also been recognized by all sectors of society.At present,most of the main taxes in the current tax law of our country have been legislated,promulgated and implemented,which means that the principle of tax legality has gradually entered the fast lane of leapfrog development in our country.However,there is still room for improvement in the implementation of the principle of statutory taxation in China,such as the lack of direct basis for tax collection in the constitution;The lack of a guiding basic tax law and the gradual expansion of authorized legislation lack of necessary constraints.Based on the background of the above problems,and taking the necessity of accelerating the implementation of the principle of tax legality as the starting point,on the one hand,it explains that accelerating the implementation of the principle of tax legality is conducive to protecting the basic rights of taxpayers,realizing the ideal state of fiscal legality and ultimately building a tax country;On the other hand,from the perspective of legal reservation,we can explain the necessity of the relative legal reservation of the principle of tax legality and the fundamental attribute that it does not exclude authorized legislation,and explain the scope of the relative reservation of tax legislation.Then,on the basis of a comprehensive investigation of the current situation of the implementation of domestic tax legislation and the practice abroad,it can be analyzed that the decentralization of legislative power,the expansion of administrative power and the lack of the rule of law tradition are the obstacles to the further implementation of tax legislation.In order to fully implement the principle of tax legality,first of all,it is necessary to clarify the basic basis of tax collection in the constitution to provide constitutional support for the protection of taxpayers’ rights;Secondly,we should speed up the construction of the tax legal system and promote the legislative work of the basic tax law and other taxes;Thirdly,improve the quality of tax legislation by enhancing the operability of tax law rules,improving the scientificity and democracy of tax legislation;Finally,by clarifying the interpretation level of tax laws and reducing administrative illegal acts,we can avoid the excessive expansion of administrative power in the field of tax legislation.