중국 증치세 입법의 문제점에 대한 연구

VAT is a goods tax as adding value to the products or the services. The structure of Chinese government taxation system is grounded on the VAT, adding a direct tax. VAT covers a large part of the taxation in China, however, it has problems of legislation issues and the protection of the taxpayers' rights from the perspective of the principle of no taxation without law. This principle must be kept, regulating the taxation obligations and explaining clearly to the Chinese people. In fact, taxation should be followed the constitutionalism such as the legality of taxation, the legalization of taxation, and the prohibition of retroactive taxation. Chinese VAT system was started at 1993, following under the law of China Tax Ordinance Enforcement, an administrative law. This encroached the principle of sovereignty and the constitutionalism. The VAT has the following problems: First, it was enacted by the State Council and proclaimed by the administration as China Tax Ordinance Enforcement, instead of law-making at the Congress. Second, it cannot guarantee the fairness of law enforcement as the administration has the absolute power to interpret and modify the law. Third, this law shows the administrative opportunism against the principle of sovereignty and no taxation without law. In this respect, the Chinese VAT System should be reformed.