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Constitutional Distribution for the Tax Legislative Power

Author: LiYueQing
Tutor: ZhuFuHui
School: Xiamen University
Course: Constitutional and Administrative Law
Keywords: Tax power Tax legislative power Constitutional distribution
CLC: D922.22
Type: Master's thesis
Year: 2009
Downloads: 152
Quote: 1
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Abstract

Tax power is the governmental power of financial collection which the government forcedly participate in the allocation of property rights of social subjects through national tax legislation of substantive and procedural laws so as to get financial revenue and control national economy,and it includes three aspects:tax legislative power,tax collection power and tax revenue power.Tax legislative power which is placed in special original status and plays dominant roles is treated as a scarce resource and is distributed and coordinated among the state organs of all levels. This paper will focus on analyzing transverse allocation of tax legislative power between the State Council and the NPC in China.ChapterⅠ:Firstly,define the meaning of the state tax power and hackle the origin and historical changes of the tax power through a brief historical analysis.Secondly, due to relative constitutional norms,explore its constitutional public power attribute so as to provide theoretical premise to the constitutional allocation framework of tax legislative power.ChapterⅡ:Based on the analysis of tax power and its Constitutional origin, further elucidate the necessity constitutional allocation of tax power which in the core position of tax power;Through samples of constitution law in the United States, France,Japan,focus on the comparative analysis of the practice about constitutional allocation of tax legislative power,and on this basis,to establish the basic principles of constitutional allocation for tax legislative power.ChapterⅢ:returns to the practice of tax legislative power in China.Based on the status quo of lack of constitutional text to allocate the tax legislative power,hackle the foundations of current laws between the State Council and the NPC so as to comment the current system of tax legislative competence.ChapterⅣ:In view of the comparative analysis of the constitutional allocation of tax legislative power and the status quo of allocation in China,straighten out the basic principles of the constitutional allocation between the NPC and the State Council,bring forward the strategy of changing the tax legislative power allocation from "administrative-oriented Pattern" to" legal -oriented Pattern".

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