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The Legal Rules and Regulations of Tax Rights and Power

Author: ZhouXu
Tutor: PengLiTang
School: Huazhong University of Science and Technology
Course: Legal
Keywords: The power and right of Tax Rules and regulations Law principle Country tax power national tax right
CLC: F812.42
Type: Master's thesis
Year: 2010
Downloads: 68
Quote: 0
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Abstract

“the payment of taxes is feeds government’s wet nurse.”Marx’s these words showed this kind of truth profoundly: The tax revenue is a national movement economic basis. Therefore, the tax revenue relations are one kind of very important social relations, it regarding construction now society harmonious stable, economical healthy order development, has the unnegligible important meaning. But the tax revenue relations’ essence is the tax power, the tax power’s concept in the tax law, just likes“the right”the concept in the theory legal science, its importance obviously. The tax power is the entire tax law research core. In fact, in tax legal science’s many questions, may explain how to dispose the question effectively for each kind of different significance’s in tax power. As controlled in the tax revenue legal relationship the authority and the right homogeneous foundation category, the tax power had reflected the constitutional government country to the tax revenue relations law adjustment’s intrinsic need, was the tax revenue legal relationship essence is, the tax power condensed the constitutional government country basic economic value mission, might say, the tax power was the national other all positive right foundation, therefore, the research tax power and the legal rules and regulations also have the very vital significance to the constitution study theory and the constitutional government research. At the same time, our country is occupying the economical switch time, understands in the legal significance correctly the tax power, defines clearly the tax power the implication as well as the tax power division to our country tax revenue in aspect and so on tax revenue legislation, tax revenue law enforcement and tax revenue judicature and to taxpayer right protection influences also has the very vital practical significance. The tax revenue is our country adjusts the social economy, carries on the macroeconomic regulation and control the important release lever, is the financial policy main manifestation, specially does not understand in the present international economy situation, under the international competition complex intense big background, through legal norm’s method consummation tax power’s reasonable disposition, lets the tax power movement step onto the kindhearted development track day by day, to promotes the economical health steady progression, the expanded domestic demand, the regulating economy structure, the improvement livelihood of the people, aspects and so on promotion employment to play the very vital role.This article is divided four parts to carry on the elaboration to the tax power legal rules and regulations, the first chapter is an introduction, introduced the selected topic origin, the research technique, the research present situation and the anticipated structure. The second chapter elaborated the tax power elementary theory, including tax power definition, division and tax power law rules and regulations basic principle - - tax power law principle thought. Third chapter and the fourth chapter elaborated the tax power law rules and regulations actual content, including to national tax power protection and to national tax power control. And in the third chapter, author has used the comparison method, introduced the overseas some major countries the experience which and realizes about the taxpayer right’s stipulation, and unifies our country national tax power protection the actual situation, proposed to the national tax power protection concrete proposal. The third chapter was to the national tax power control, the author has carried on the research elaboration from four aspects.

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CLC: > Economic > Fiscal, monetary > Finance, the state's financial > China's financial > Financial income and expenditure > Tax
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