The basic principles of tax law are the tax statutory principles, the tax statutory principles

The three most basic elements of tax law are the taxpayer, the object of taxation, and the tax rate.

The statutory principle of taxation refers to the basic principle of tax law that the legislator decides all tax issues. The principle of taxation law refers to the principle that the legislator decides all tax issues, that is, if there is no corresponding law as a premise, ** cannot be taxed, and citizens have no obligation to pay taxes. The subject of taxation must be taxed in accordance with and only in accordance with the provisions of the law; Taxpayers must pay taxes in accordance with and only in accordance with the provisions of the law, and the principle of tax law is a very important basic principle in the tax law.

Law of the People's Republic of China on the Administration of Tax Collection

Article 3. The levy, suspension of taxation, tax reduction, exemption, tax refund, and tax payment shall be carried out in accordance with the provisions of the law; Where the law authorizes ***, it shall be implemented in accordance with the provisions of the administrative regulations formulated by ***.

No state organ, unit or individual may violate the provisions of laws and administrative regulations by making decisions on tax levy or suspension, tax reduction, tax exemption, tax refund, tax payment, or other decisions that contradict tax laws and administrative regulations. Article 4.

Units and individuals that are liable to pay taxes as stipulated by laws and administrative regulations are taxpayers.

Units and individuals that are required by laws and administrative regulations to withhold and remit, collect and remit taxes are withholding agents.

The taxpayer and withholding agent must pay, withhold and remit, collect and remit the tax in accordance with the provisions of laws and administrative regulations.

The legal principle of taxation refers to the basic principle of tax law that the legislator decides all tax issues, that is, if there is no corresponding law as a premise, ** cannot be taxed, and citizens have no obligation to pay taxes.

Taxation refers to a standardized form in which the state participates in the distribution of social products and obtains fiscal revenue compulsorily and free of charge in order to provide public goods to the society and meet the common needs of the society in accordance with the provisions of the law, and taxation is a very important policy tool.

Taxation is the most important form of revenue for the country's public finance. The essence of taxation is a special distribution relationship formed by the state to participate in the distribution of national income and compulsorily obtain fiscal revenue by virtue of public power and in accordance with the standards and procedures prescribed by law in order to meet the public needs of society. It embodies a specific distribution relationship between the state and taxpayers in the distribution of benefits of collection and taxation under a certain social system.

The tax characteristics are as follows:

1. Mandatory. The compulsory nature of taxation means that taxation is compulsory collection by the state as a social manager, by virtue of political power and political power, through the promulgation of laws or decrees;

2. Gratuitous. The gratuitous nature of taxation means that through taxation, a part of the income of social groups and members of society is transferred to the state, and the state does not pay any remuneration or consideration to taxpayers;

3. The fixity of taxation means that the tax is levied in accordance with the standards stipulated in the national decree, that is, the taxpayer, the object of taxation, the tax item, the tax rate, the valuation method and the time limit, etc., are all pre-stipulated in the tax decree, and there is a relatively stable probationary period, which is a fixed continuous income.

The following are the objects of taxation:

1. Turnover tax. Turnover tax is a type of tax levied on the turnover of commodity production and non-production turnover. Turnover tax is the main tax category in the tax structure, the type of tax;

2. Income tax. Income tax, also known as income tax, refers to a type of tax that is levied on various incomes;

3. Property tax. Property tax refers to a type of tax that is levied on the property owned or controlled by the taxpayer;

4. Behavior tax. Behavior tax refers to a type of tax that is levied on certain specific behaviors of taxpayers;

5. Resource tax. Resource tax refers to a type of tax levied on units and individuals engaged in resource development within China. In the current tax system, resource tax, land value-added tax, cultivated land occupation tax and urban land use tax are all resource taxes.

Legal basis] Law of the People's Republic of China on the Administration of Tax Collection

Article 32 Where a taxpayer fails to pay the tax within the prescribed time limit, or if the withholding agent fails to release the tax within the prescribed time limit, the tax authorities shall order the taxpayer to pay the tax within the prescribed time limit.

The legal principle of taxation refers to the basic principle of tax law that all tax issues are decided by the legislator, that is, if there is no corresponding law as a premise, it cannot be taxed, and citizens have no obligation to pay taxes. The subject of taxation must be taxed in accordance with and only in accordance with the provisions of the law; Taxpayers must pay taxes in accordance with and only in accordance with the provisions of the law, and the legal principle of taxation is a very important basic principle in the tax law. It originated in the United Kingdom and is now recognized by all countries today, and its basic spirit is reflected in the constitution or tax law of each country.

Its specific content includes three parts: tax type law, tax element law, and procedure law.

The requirements of the statutory principles of taxation are set forth in the Constitution of the People's Republic of China and the Law on the Administration of Tax Collection, which should also be clearly stipulated in the Basic Law on Taxation to be enacted.

1. The tax type is statutory. This means that the tax must be prescribed by law; A tax must correspond to a tax law; Unless the tax law is stipulated, the taxing entity has no taxing power, and the taxpayer does not have the obligation to pay. This is the legal premise for the occurrence of the tax relationship between the head of the file and the first accompaniment, and is the primary content of the statutory principle of taxation.

2. The tax elements are statutory. This means that the elements of taxation must be clearly defined by law. The so-called tax elements specifically include the subject of taxation, the subject of taxation, the object of taxation, the tax rate, the link of tax payment, the period and place of tax payment, tax reduction and exemption, tax controversy and tax legal liability.

The elements of taxation are the objective criteria for the concretization of tax relations and the legal basis for them to be comprehensive. As a result, it becomes the core element of the statutory principles of taxation.

3. Procedures are statutory. The basic implication is that the procedural elements on which the substantive rights and obligations in the tax relationship are realized must be prescribed by law, and all parties to the tax collection must act in accordance with the legal procedures.