From Tax Legality to Law- Based Tax Administration:Before and After Revenue Legislation in China

The law of taxing is the most basic principle of modern rule of law,among which some misunderstandings was existed,so we had been crippled by long- term practice difficulties in our country. After analysis,the connotations of the principle of statutory tax are dealing with elements of legal taxation,confirmation of taxation,the statutory procedures for the administration of tax collection; extension has another three: tax legislation can not be enlarged,legal retention is no expansion,accessing to establishing of constitution is not stylized; establishment has three also: central authority files,basic regulatory of law,the legislative plantation of National People 's Congress.Next,we can conduct the lawmaking by distinguishing the different characteristics of different types of tax legislation. By 2020,there will form a system of tax laws consists of the 13 initiative laws individually and the two comprehensive programs for the final realization of the tax law of our country.