analysis of the jurisprudence perspective analysis of chinas tax legislation review（分析法学的角度分析中国税收立法的审查）.doc

Analysis of the Jurisprudence Perspective Analysis of China’s tax legislation Review Abstract: Although China’s research on the tax legislation short time, but in the reform and opening up, concerned about the tax legislation gradually academia, to discuss them from all angles, research into the prosperity and development of tax legislation period of the emergence of a large number of academic research results of this paper, sort out the tax legislation from the start of the course, the academic community in China since 1978, the legal doctrine of taxation, Tax Code, tax entities, law and tax law research program to analyze, with a view to the future research directions to provide a little thinking. Keywords: tax legislation, tax legal doctrine, the Tax Code, tax legislation is the substantive law refers to a specific state tax authorities. Pursuant to statutory authority and procedures for the use of certain technologies, develop, modify, add, repeal, interpret and monitor the activities of tax law. If no tax legislation. tax law enforcement will lose the basis of justice and have lost the standard tax: tax law relationship will cease to exist, the rights and obligations of taxpayers will become empty, as the country to obtain tax revenue, regulating income distribution, macroeconomic adjustment lost the means to run a strong, stable protection. First, an overview of research history of tax legislation (A) the tax legislation of the embryonic period (the latter half of the 19th century to 1949) China’s fiscal law, economic law and the system generates the concept of the establishment since the 19th century are the result of western learning, and international comparisons, our concern is more for late tax legislation. The latter half of the 19th century, China new tax system in Western countries gives rise to concerns, especially the Republican period. With the country’s economic development and the establishment of the bourgeois system of legisl