Path to Realize Principle of Law-based Taxation in China

摘要

The principle of law-based taxation is one of the three basic principles of tax law, and it is the highest principle of them. The principle of law-based taxation is the basic principle to ensure smooth operation of taxation system in a country and the code that is strictly observed in different countries. The author believes that, provisions of article 56 of Constitution of China reflects the principle of law-based taxation, but the basically establishment of principle of law-based taxation has not yet been realized. It is an objective that China is currently striving for to realize the principle of law-based taxation in China, and also the purpose of the research. By comparing different western developed countries in their historical development and the provisions of the Constitution, the author analyzed the obstacles facing China, and concluded that, to realize the principle of law-based taxation in China, it is necessary to improve the legislative authorization of tax and the legislation quality to clarify tax legislation; to collect taxes according to law and perfect the system and procedures to improve the implementation of taxation; to reduce restrictive conditions involved in the application for reconsideration and accelerate the pace of administrative law legislation to strengthen the judicial safeguard for tax.