谈税权监督

【Abstract】wWw.shuoshilunwen.com The tax power is the power about tax legislation, tax law enforcement and taxation judicature, with which the country can realize its function and obtain the financial revenue, and obtain power of the property rights. Because the tax power is power which lacks the surveillance and the restriction is always easy to inflate and tend to corrupt, the tax power abuse will inevitably violate citizen’s property rights, destroy the market economy operation mechani, create the low efficiency of the social resource disposition, and then affect society’s prosperity and stability. Meanwhile, as people are dependent on matter property indispensably , and destroying ownership of property not only may infringe upon civil free right , but may threaten to citizen rights for living and development, we should supervise and restrict on tax power; Tax power is one kind of the public authority invading benefit nature, and state power invades citizen property right infringing mainly on tax revenue field, so tax power ought to accept strict supervision. The tax power supervision is key to restrict state power, the basic method to prevent the country from abusing power, and the important content to establish constitutional government system. With the traditional political influence of“paternalistic”and the phenomenon that citizen trust the government excessively , tax power supervision is short of due attention in practice and theory. The paper will give some view about tax power supervision, and full text divides into six chapters.The first chapter gives the scientific definition of tax power, analyses tax power characteristics , and demonstrates the necessity of tax power supervision. The tax power is the power about tax legislation, tax law enforcement and taxation judicature ,with which the country can realize its function and obtain the financial revenue, and can obtain power of the property rights. the special main body , benefits of transgression of content, and expansionary of implementing are three characteristics of tax power. The paper demonstrates the necessity of tax power supervision from the opinion that the tax power supervision is key to restrict state power, the basic method to prevent the country from abusing power, and the important content to establish constitutional government system.The second chapter has carried out analysis of the basic theory of tax supervision. He set forth theories as follow: theory of constitution,law of tax theory, public theory that tax power superintends respectively. The tax power supervision theory and private ownership of property under constitution are two aspects of an integral whole ; The law of tax to realize by emphssize the supervision on the taxpayers’ repaying right ; Public choice theory passes the structure crisis rethinking developed Western countries finance profoundly , suggests that the constitution should including the balanced budget and relevant finance , to restrain government tax power.The third chapter he recollected the implement of the main west country tax power supervision. And that the tax power supervision sum restricts is after the victory of 17 , 18 century bourgeois revolution , during the United Kingdom , France , three USA capitalist nations he successively managed to establish and then boosted the capitali to a step of further developing and dilating.The fourth chapter demonstrates constitution supervision on tax power. Taming tax power under constitution order, has been an important topic of the modern constitutional country. Since British "Great Charter " in 1215 is signed , development of world constitutional movement has all made clear to all that human being important politics experience and practice for seeking free : that is "tax power supervision ". Ownership of property restrains tax power at first is the basic theory of constitution supervision on tax power. Tax constitutionali theory is the development of that theory . Tax constitutionali theory content includes tax principle of legality, the principle of tax equity, taxpayer right , division of tax poweretc.The fifth chapter has proven the administrative law supervision on tax power. The target of tax power’s administrative law supervision is discretionary power in the tax law enforcement process .The tax authorities is the main body of the national taxation power. To make the tax authorities implementing discretionary power legally in the tax revenue enforcement process, it is necessary to supervise and control discretionary power from legislative surveillance and the administrative surveillance.simultaneously it is also an important part to realize the tax power surveillance and rule of tax law.The sixth chapter demonstrates economic law surveillance on tax power. The economic law is an important part of our country legal system, and economic law surveillance on tax power is an important part of tax power supervision. By analyzing defect of government intervention, we can conclude that it is necessary to supervise and restrict macro-control right including tax power.The tax power, as macro-control forms, formed under the influence of Keynesiani being on the rise in 1930’s and shows mainly as tax preferential power. By analyzing the deficiency of our country’s tax preferential power, the paper gives pertinent improvement suggestion then.