Tax Statutory Principle

Tax Legalism Principle

Tax law, as a branch of public law, is closely related to our daily life and directly affects the interests of citizens and the economic and social development of the nation. In order to ensure the lawfulness and fairness of taxation activities, safeguard the legitimate rights and interests of taxpayers and guarantee the impartiality of taxation, the concept of tax legalism has been put forward.

Tax legalism, also known as tax theory or legal school, is a kind of legal concept and normative thought prevailing in modern tax legislation, administration and adjudication activities. It is closely related with and originated from modern administrative law, administrative justice, civil jurisprudence, international law and tax law, and is a kind of comprehensive legal thought which contains the whole system of civil law. Therefore, it is inevitable and necessary for administrators, adjudicators, taxpayers and their agents to accept, understand, apply and create their own tax legalism theory.

The most basic principle of tax legalism is legal exactness. That is to say, all taxation activities should abide by the law, respect the action by law, adhere to the limits of the law, and ensure legality, accuracy, fairness and justice in the entire process of taxation. Tax legalism puts emphasis on coercive power embodied in law, regulations and judicial enlightenment, which means that all taxation activities should be carried out according to statutes, regulations and judicial decisions. In this way, the authority, procedural uniformity and the rule of law of the entire taxation activities can be ensured.

In addition, another important principle of tax legalism is legal respect. That is to say, all taxation activities should harmoniously build a mutual trust relationship between the taxpayers and the government, respect taxpayers rights, strictly abide by legal documents, procedures and decisions, and seek balance between efficiency and fairness. In the course of taxation, the taxpayers legal rights and interests should be fully protected and their legitimate private interests should be respected within the scope of public interests.

In a word, tax legalism is the prerequisite of fairness, justice and efficiency of taxation activities and the basis of justice, fairness and equity of taxation system. As the most important cornerstone of tax law, tax legalism plays an important role in the development of taxation laws and regulations, taxation administration, taxation examination system and litigation system, and provides a powerful guarantee for taxpayers legitimate rights and interests.

(共2500字)

Taxation Law Legalism is the fundamental legal principle of taxation. All taxation measures and activities must be based on national laws and regulations. This means that any taxation activities taken by government departments and public financial management departments shall not be carried out beyond their respective legal fares, duties or authorities and be subject to the legal operation and supervision of peoples congresses, their standing committees and financial management departments.

The core value of taxation law legalism is supervision and checks. Taxation departments and public financial management departments should keep examined to observe existing rules and regulations, pay attention to various types of legal supervision, such as related judicial and procuratorial organs, fulfill their energy for taxpayers, are responsible for personnel in charge of documents and affairs, realize the closely related series of procedures to carry out the legal operation, avoiding the occurrence of illegal problems.

In the current situation of legislation, system construction, supervision, communication and other aspects, taxation law legalism is playing an increasingly important role in the entire taxation system, which is also closely related to the realization of the goals of national taxation law. The principle of taxation law legalism includes the principle of good faith, the principle of legality in taxation administration, the principle of interests and the principle of service. It is the basic principle of taxation law, the guiding ideology and ideal requirement of the work of taxation law, and should be paid attention to and implemented in practice.

It is convenient for taxpayers to obey the national laws and regulations, to consciously abide by laws and ethics, and to bring order to their business activities. The implementation of taxation law legalism is a certain form of supervision over the actions of taxation departments and public financial management departments, it plays a role in redressing the outstanding problems in actual taxation activities, and its implementation plays a certain role in promoting the development of the taxation system.