Title: On the Principle of Tax Revenue Legalism in Chinese Constitution and its Implementation
Abstract: China's Constitution has established the principle of tax revenue legalism,but in reality,the implementation of this principle is: number of tax legislation of N.P.C.and its Standing Committee is insufficient,tax legislative authorization is not standardized,and the division of legislative right on ta-xation is lack of legal standards.Implementation of the principle will solve those problems brought by confusion of taxation legislation,such as primary government financial difficulties,budget waste and other practical issues.
Publication Year: 2011
Publication Date: 2011-01-01
Language: en
Type: article
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