English (United Kingdom)

https://curated-unify.zendy.io/wp-json/zendy-region/v1/featured_content/oa?rat=en

https://curated-unify.zendy.io/wp-json/zendy-region/v1/highlighted_journal/

Global: Zendy Plus annual

Presents the access of premium content as premium feature

Premium Content

Presents the keyphrase highlighting as premium feature

Keyphrase Highlighting

Presents the summarisation as premium feature

Summarisation

Insights

Presents the pdf analysis as premium feature

PDF Analysis

Presents the zaia usage as premium feature

ZAIA

Global: Zendy Tools annual

Global: Zendy Free Plan

Global: Zendy Tools monthly

Global: Zendy Plus monthly

Rapid economic development and establishment of market economy put forward higher requirements for reformation of China’s fiscal and tax laws. In recent years, China’s fiscal and tax laws have improved continuously. The idea of fiscal and tax laws also continuously develop in the reformation. Compared with other economic law sectors, fiscal and tax laws involve the provisions of citizens’ property right. How to better reform fiscal and tax laws and transform the idea of fiscal and tax laws need to be solved in this stage. This paper simply analyzes China’s fiscal and tax laws, the idea transformation history and the realistic foundation and proposes some suggestions to promote transformation of fiscal and tax laws, as well as the idea. Overview of fiscal & tax law and the idea Fiscal and tax law is a general name of fiscal law and tax law. Strictly speaking, tax law is a constituent part of fiscal law, but due to the particularity of tax, the academic circle usually parallels fiscal law and tax law and calls them fiscal and tax law generally. The idea of fiscal and tax law refers to cognition of the essence and law of fiscal and tax law. To gain highest rational cognition of the essence of fiscal and tax law, it is necessary to study fiscal and tax law and strive to achieve transformation of the idea of fiscal and tax law. The following points should be focused on during research of the idea of fiscal and tax law. Firstly, the idea of fiscal and tax law is not equal to the concept, awareness and principle of fiscal and tax law. The idea of fiscal and tax law is the highest cognition of the essence of fiscal and tax law. Secondly, except ontology significance, the idea of fiscal and tax law also has epistemology significance and methodology significance. The idea of fiscal and tax law reflects comprehensive mastery of the essence f and law of fiscal and tax law. The idea of fiscal and tax law is the highest expression of guiding ideology of fiscal and tax law. The idea of fiscal and tax law comes from the practice of fiscal and tax law and is the summary of long-term successful practical experience. Meanwhile, in accordance with Marxism-related theories, the idea of fiscal and tax law will certainly have strong guiding function for practice of fiscal and tax law. The improvement of the idea of fiscal and tax law can perfect China’s economic law system and effectively construct benign legal environment so as to promote progress of social civilization. Fiscal and tax law and idea transformation history Chinese and foreign scholars generally accept a viewpoint: the idea of fiscal and tax law mainly includes three aspects: social justice, welfare and democracy. In the meantime, in line with relevant historical materials and researches, in the period with different economic development levels, the development and effects of the idea of fiscal and tax law are different. In particular, during explanation of the three aspects of the idea of fiscal and tax law, the emphases are also different and reflected through different fiscal and tax laws. The idea of fiscal and tax laws with different emphases play a guiding role in prediction, standardization, guidance and education. Idea of fiscal and tax law in the early period of the establishment of New China In the early period of the establishment of New China, based on practical national conditions, China implemented planned economic system in order to rescue China's economy at the edge of collapse. In this period, equal distribution management system was mainly carried out. Fiscal and tax law is highly-concentrated equalitarianism principle. Local fiscal power was subject to the central government. The central government conducted income and expenditure statistics nationwide. The 3rd International Conference on Science and Social Research (ICSSR 2014) © 2014. The authors Published by Atlantis Press 960 whole country only had one-class finance. Firstly, the main source of fiscal revenue was high profit of state-owned economic units. Secondly, distribution was carried out in a unified way according to national fiscal budget. The main source of national fiscal revenue was agricultural tax revenue. On the one hand, the state adopted the measure of production increase without tax increase in order to mobilize peasants’ enthusiasm and lighten their burden. On the other hand, in order to promote industrial development, the state implemented the policy of promotion of industry with agriculture. Most values created by agriculture were transferred to industry. Thus, actual burden added to peasants was actually greater than the burden of agricultural tax. Idea of fiscal and tax law under reform and opening-up policy When economic development reached certain level, planned economic system had a strong impact on further improving economic level. So, China adopted the reform and opening-up policy. With the establishment and development of socialist market economy system, China’s economic construction has gained certain achievements. Economic construction included construction of economic law. The function of tax law in market economy cannot be replaced. In 1990s, construction of China’s tax law further enhanced. Related tax laws and the issuance of new tax categories perfected China’s tax law system. New tax laws reflect basic value orientation of the idea of fiscal and tax law – “giving priority to efficiency and considering equity simultaneously” after the reform and opening-up. Under the guidance of such idea, China’s economic level also develops and resource allocation optimizes continuously. But, the result of such idea is that social economic development efficiency is dominated and equity is just considered. Finally, income gap among individuals and groups are caused. Such idea of fiscal and tax law deviates from justice and equity in terms of the contents. Idea of fiscal and tax law in new times Development of market economy will inevitably lead to the expansion of the gap between the rich and the poor. Especially in recent years, increasingly extensive gap between the rich and the poor and livelihood issues exposed become the focus of the society. Narrowing the gap between the rich and the poor through social wealth redistribution function on the basis of fiscal and tax law and realization of equity idea of fiscal and tax law should become the main theme of the times. Thus, the fourth generation of leaders collectively put forward “scientific development perspective” aiming to guarantee every citizen to enjoy the results of national economic development. The new leaders represented by the general secretary Xi Jinping propose the idea of great “China dream”. These provide guiding ideology for transforming China’s fiscal and tax law under new situations. Realistic basis of transformation of fiscal & tax law and the idea Objective needs of China’s democratic construction Through the process of western countries realizing constitutionalism, we know constitutionalism develops with the development of “democratic finance” and “finance ruled by laws”. In western countries, taxation standard is standardized according to legislation. The government provides services or common products on the basis of taxation. In short, the government can normally exercise rights only after paying taxes in accordance with legal standards and then. It thus can be seen that all tax revenues in western countries must be formulated according to laws and all tax revenues are subject to laws. In addition, revenue expenditure must be implemented according to laws, too. Since the reform and opening-up policy, China’s tax revenue mainly has depended on administrative laws and regulations of the government and even other normative documents. Thus, there is lack of relevant public finance idea. The shortcoming resulted from such executive-led fiscal and taxation system is that the right of fiscal tax revenue and revenue-related rights are owned by the government. In this way, taxation system lacking democratic supervision and legal supervision can easily lead to fiscal corruption and many other problems. In the new century, China’s fiscal and tax law has gained great achievements in this aspect, but there is still certain gap with foreign advanced fiscal and taxation system. So, transformation of China’s fiscal & tax law and the idea is an objective requirement of China’s democratic construction.

On Transformation of Idea of China’s Fiscal and Tax Laws