What is the principle of taxation?

Principles of tax law include basic principles of tax law and applicable principles of tax law. Substantive international refers to the guidelines formulated by the state to guide tax law activities under certain political, economic and social conditions.

I. Classification of Basic Principles of Tax Law

1. Legal principle of taxation

The principle of tax legality is the core of the basic principles of tax law, also known as tax legalism, which means that the rights and obligations of the subject of tax law must be stipulated by law, and the various elements of tax law must and can only be defined by law.

2. The principle of tax fairness

It is generally believed that the principle of tax fairness includes horizontal fairness and vertical fairness, that is, the tax burden must be distributed according to the taxpayer's affordability, with equal affordability and the same tax burden; Different affordability means different negative taxes.

3. The principle of tax efficiency

The principle of tax efficiency includes two aspects, one is economic efficiency and the other is administrative efficiency. The former requires that it is conducive to the effective allocation of resources and the effective operation of the economic system, while the latter requires improving the efficiency and saving the cost of tax collection and management.

4. The principle of substantive taxation

It means whether it meets the tax requirements should be determined according to objective facts, and the negative tax amount of taxpayers should be determined according to the real affordability of taxpayers, rather than just considering the relevant appearances and forms.

Two. Classification of applicable principles of tax law

1. including the principle of legal priority.

The principle of legal priority, also known as the principle that administrative legislation shall not contravene the law, means that the law is more effective than administrative legislation, and all norms formulated by state organs other than the legislature must be consistent with the laws formulated by the legislature and shall not contravene them.

2. The principle of non-retroactivity of laws

After the implementation of the new tax law, people's behavior before the implementation of the new tax law does not apply to the new law, but only follows the old law.

3. The principle that the new law is superior to the old law

The principle that the new law is superior to the old law is also called the principle that the latter law is superior to the former law, which means that when the new law and the old law have different provisions on the same matter, the new law is superior to the old law.

4. Special law is superior to common law.

When two laws have general provisions and special provisions on the same matter, the effect of the special provisions is higher than the general provisions. The principle that the special law is superior to the common law breaks the limitation of the tax law's effectiveness level, that is, the lower tax law in the special law status level can be more effective than the higher tax law as the common law.

5. The entity comes from the old principle and the procedure comes from the new principle.

Substantive law has no retroactivity, and procedural law has certain retroactivity under certain conditions.

6. The principle that procedure is superior to entity.

When tax disputes occur, procedural law is superior to substantive law to ensure the realization of national tax rights.