关键词: 税收法定主义, 法社会学, 财税改革, 税收基本法, 行政复议, 行政诉讼

Abstract:

Due to the lack of effective institutional restriction on national power of taxation，a clear legislation definition of
its boundary is needed to regularize the taxation conduct of taxation authorities and to protect the property rights of tax payers.
Considering the current situation of taxation legalism，we must establish the Basic Law of Taxation according to the regulation
laid down by the Legislation Law that basic taxation regulations must be established laws. The right to interpret tax law should
be endowed to the Ministry of Finance，so that the law interpretation institution is separated from tax impositng institution. We
must also improve the litigation system of administrative reconsideration and administrative procedure，introduce hearing into
administrative reconsideration，and enhance supervision and restriction on the enforcement of taxation law in administrative
procedure.

Key words: taxation legalism, sociology of law, reform of finance and taxation, Basic Law of Taxation, administrative reconsideration,
administrative procedure