论国家税权的法律监督-法律专业论文.docxVIP

华 华 中 科 技 大 学 硕 士 学 位 论 文 II II Abstract The tax power is the power about tax legislation ,tax law compulsory and taxation judicature ,with which the country can realize its effection and obtain the financial revenue ,and obtain power of the property rights . With the lack of supervision conditions, any right will be expanded. So the tax right will be expanded when it has not supervised. So the citizens life level and the economic development of the country produces will be serious effected. We should supervise and restrict the national tax power .The tax power invade the property of citizens freedom , the national fundamental will be disappear, The legal supervision of national tax power is the basic method to effective restricting the state power; This paper will research the theory about the national tax power ,and put forward some improving suggestions. I divide the paper into four parts.The first chapter carried out a detailed analysis about the legal supervision of the state taxes power, for example the concept, characteristics and the theoretical basis of supervision of the state taxes power. The second chapter briefly describes the practice of the major Western countries to legal. Oversight and restrictions of the national tax power after the victory of the bourgeois revolution, and gradually established legal supervision of tax power .The foreign countries practices of supervision of tax power referential significance to China. The third chapter discusses the supervision of the status quo and problems of the power of our national tax including the current tax legislative power system requirements and their defects, and tax law enforcement the right to run the situation and existing problems and realistic analysis of the tax jurisdiction. The fourth Chapter gives some advices about our legal supervision to tax power. Key words：The national tax power Legal supervision The tax legislative The tax enforcement The tax jurisdiction PAGE IV PAGE IV 目 录 摘 要 I