The Statutory Principle Of Taxation Highlights The Speed Of Rule Of Law In China's Taxation.

Li Wanfu, director of the Institute of Taxation Science of the State Administration of Taxation, conducted a detailed interpretation of the implementation of the statutory principles of taxation. He said that a series of elaboration of the "decision" on tax related contents showed the high concern of the central government on tax legislation and tax system construction, which was sponsored by the Beijing Zhuo Ya Economic and social development research center and the Zhuo Asian Law Forum. At the same time, this is also a good opportunity to further promote the construction of the rule of law in taxation. We should seize this historic opportunity to establish the basic role of the modern tax system in the process of promoting the modernization of national governance capacity and governance system, and accelerate the development process of tax modernization. < /p >
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< p > China's tax authorization legislation system came into being in the early 80s of reform and opening up in the last century, when China's transition from planned economy to planned commodity economy was in transition. Although the statutory principle of taxation was established in the constitution of 1982, it was considered that the rule of law in our country is still in its infancy, and the experience and conditions for the establishment of modern tax system are not enough. At that time, the urgent need for reform could not wait for the NPC's legislative procedures. Therefore, the NPC authorized the State Council to have the power of tax collection, becoming the most feasible and unviolating basic law of the time. < /p >
The "decision" adopted in < p > the third Plenary Session of the 18th CPC Central Committee clarified two aspects: first, to implement the statutory principle of taxation; two, to deepen the reform of the tax system. In addition, the "decision" has clearly put forward the direction of tax reform: stabilizing tax burden. This is also the first time that "stable tax burden" has been written into the central important document and become the highlight of the tax reform. < /p >
< p > stable tax burden requires more tax legislation. At present, there are 18 kinds of taxes in China. Among them, there are only 3 laws, namely, individual income tax law, enterprise income tax law and vehicle and vessel tax law. Most other taxes are stipulated by administrative regulations, regulations and normative documents. < /p >
< p > Liu Tianyong, deputy director of the Specialized Committee of the National Association of laws and regulations, thinks that in order to achieve stable tax burden, we must rely on a higher level of law to guarantee it. The "decision" put forward tax reform and stable tax burden, which means that China will accelerate the pace of tax legislation, change the current situation of delegated legislation, and incorporate more taxes into the scope of NPC legislation. < /p >
< p > as early as 2000, the principle of tax law has been clarified in the legislative law. The eighth provision of the legislative law clearly stipulates that the basic systems such as finance and taxation can only enact laws and belong to the reservations of law. "This fully shows that the statutory principle of Taxation has a realistic legal basis in China, and it is only a question of how the statutory principle of taxation falls to the ground. In this decision, we explicitly put forward the principle of statutory tax revenue, that is, the original statutory principle of tax suspension. The current focus is mainly on the decision of the National People's Congress on the authorization of the State Council in 1985, which is also an unavoidable issue we have been talking about implementing the statutory principle of taxation. Li Wanfu said. < /p >
< p > Li Wanfu explained that, in particular, the establishment of the "a href=" http://www.91se91.com/news/index_c.asp "new tax /a" shall be legislations by the NPC, including the existing Provisional Regulations on taxation, and should also be gradually incorporated into the legislative scope of the NPC by deepening tax reform so as to achieve the goal of raising the rule of taxation by law. < /p >
"P >" need to emphasize that the core of tax law is "law", and the "law" here refers only to narrow laws, that is, laws formulated by the National People's Congress and its Standing Committee, not including administrative regulations, regulations and other normative documents. The principle of statutory taxation embodies the top-level design of China's tax reform. Peking University law school professor Liu Jianwen said. < /p >
< p > < strong > tax law is of great significance < /strong > < /p >
< p > in the legislative plan promulgated by the Standing Committee of the National People's Congress, the value-added tax law and other separate tax laws are included in the first category of legislative items, which fully demonstrates the central government's determination to implement the statutory principle of taxation. Li Wanfu said that taxation, as the foundation and important pillar of national governance, is necessary to reflect the concept of Taxation in China's fundamental constitutional law. For our country, it is especially important to adhere to the principle of statutory taxation. < /p >
< p > Liu Jianwen said that in the historical process of building the rule of law in China, we must deal with the multidimensional relations between the state and taxpayers, legislation and administration, central and local governments in a historical way, and the tax involved these aspects. Therefore, it is necessary to scientifically define the relations among the parties with the law of high rank, so that taxpayers can pay taxes according to law, the tax authorities collect taxes according to law, and the state obtains financial revenue in accordance with the law. < /p >
< p > "especially considering that the equitable distribution of income has become a major challenge for our country, and the tax directly placed in the field of national wealth distribution has the most obvious and direct effect on promoting distributive justice. Therefore, deepening the reform of income distribution is inseparable from a scientific and perfect tax law system. Liu Jianwen said. < /p >
Generally speaking, adhering to the principle of statutory taxation is in line with the spirit of respecting and guaranteeing the basic rights of taxpayers in China's constitution. It is in line with the development trend of building the rule of law in China, and is also in line with the objective need of market economy for the authority and stability of tax law. It has an irreplaceable significance for safeguarding citizens' property rights, maintaining social and economic stability, and promoting fair distribution of income. P < /p >
< p > < strong > reform and < a href= > http://www.91se91.com/news/index_c.asp > legislation > /a > co-ordination of < /strong > /p >
< p > tax reform can be regarded as a process to improve the quality of tax laws and regulations, or a process of improving legislation. The promotion of legislation is also a process of legalization of tax reform achievements. The reform of tax system should reflect the requirements of legislation and conform to the guidance of the rule of law, and the final outcome of tax reform will be reflected in legislation. < /p >
< p >, therefore, Li Wanfu believes that improving tax legislation and promoting tax system reform come down in one continuous line. The important value orientation of implementing the statutory principle of taxation is to build a scientific and complete "a href=" http://www.91se91.com/news/index_c.asp "tax" /a "legal system. At the same time, how to form a complete system of taxation legal system is a very realistic and urgent topic. < /p >
"P >" under such a background, step by step implementation of the "decision" of the various tasks, so that each individual tax reform and the overall tax system construction are in harmony and avoid the impact of the single tax reform on the overall tax system construction. Li Wanfu said. < /p >
< p > in the current round of tax reform, "camp to increase" and property tax reform is the main direction. By contrast, property tax legislation is even more important. "Camp to increase" is mainly to reduce tax burden, so before the NPC legislation, it can also be amended by the State Council in the form of relevant tax laws and regulations, and the real estate tax reform is to expand the scope of levy, which involves increasing the tax burden of taxpayers. At the same time, the real estate tax is a direct tax, and the taxpayer is most sensitive and direct to the tax increase. Therefore, it is very necessary to push forward the reform through legislation, so as to condense consensus and reduce resistance, and ensure the legitimacy of the purpose with procedural justification. < /p >
< p > "decision" clearly put forward to speed up the legislation of real estate tax, and timely promote reform. For the real estate tax issue, from the current documents, we should adopt the principle of legislation in advance and step by step, and gradually realize the original legislative goal of real estate tax through reform. Real estate tax is a highly sensitive and sensitive tax category. When strengthening top-level design, combined with the current situation, it will also help alleviate social conflicts. Li Wanfu said. < /p >
< p > there is a view that the "decision" on the property tax legislation only refers to the State Council to amend the Provisional Regulations on the real estate tax in People's Republic of China, Liu Jianwen thought it was a misreading. "Decision" put forward "speeding up real estate legislation and timely promoting reform", which means that the National People's Congress should formulate the real estate tax law and speed up the legislative process. We believe that property tax legislation should become a breakthrough in implementing the statutory principle of Taxation and become a benchmark for future tax legislation. Liu Jianwen said. < /p >
< p > Li Wanfu said that we should combine the statutory principle of Taxation with deepening the reform of taxation system, take overall consideration into consideration, adhere to the top-level design and further promote the process of legalization of tax administration. < /p >