The so-called legal rights, that is, from a legal point of cognitive, legal recognition and protection of the interests of all, it is with a certain social or country home has been scheduled for the substance of the entire property bearers, the performance of the various forms of legal rights and powers.  France Chauvinism that the contradiction between the rights and powers of social and legal life is the most important and most basic contradictions, contradictions dominate other changes and developments. Legal rights and the rights and powers of analytical methods for the study of the contradictions logical starting point, fit the tax power relations and taxation powers of taxation rights is a major contradiction contradictory research paths.所谓法权，就是从法学角度认知的，法律承认和保护的全部利益，它以某一社会或国家中归属已定之全部财产为物质承担者，表现为各种形式的法律权利和权力。法权中心主义认为权利和权力之间的矛盾是社会法律生活中最重要的也是最基本的矛盾，主导着其他矛盾的变化和发展。法权分析方法以权利和权力的矛盾为研究的逻辑起点，契合了税权关系中税收权利和税收权力的矛盾是主要矛盾的研究路径。
First, the legal rights of the tax authority Perspective http://www.ukassignment.org/mgessaydx/一、法权视野下的税权(A) the source of power（一）权力的来源
Rousseau is thus expressed sovereignty birth, each of us regard ourselves and our general will put the full force of the highest guidance, and put every member of the community of all accepted as an integral part. Such a form by all individuals unite public personality called "sovereign."  The use of this sovereignty is power. So, is a collection of individual rights community power, social individual rights as collective rights in the collection and then evolved into power, the power of this stems from the right. And each individual in the society as part of sovereignty, while in the enjoyment of rights legally entitled to power. You can use the following diagram represents the rights and powers of a rough relationship.Through the above discussion we can learn that the rights and powers are not entirely separate, but closely linked. That power is set up for their rights, which itself also shall be the basis of the corresponding rights. 卢梭是这样表述主权的诞生的，我们每一个人都把我们自身和我们的全部力量置于公意的最高指导之下，而且把共同体中的每个成员都接纳为全体不可分割的一部分。这样一个由全体个人联合起来形成的公共人格称之为“主权者”。对这种主权的运用就是权力。所以说，社会个体权利的集合便是权力，社会个体权利在集合成为集体权利之后再演变成为权力，权力本源于权利。而每个社会个体的作为主权中的一分子，在享有权利的同时又依法享有权力。可以用下图粗略的表示权利与权力的关系。
(Two) sources of tax authority
Taxation is a historical category, with the development of productive forces and the flourishing of private property, human beings united into groups made up of individuals, groups and then gradually upgrade to the country. The state is running the material basis taxes, state taxes will be through the transfer of wealth from individuals to the nation. As the famous American jurist Holmes said, "tax on the price of civilization."State taxation basis is tax authority. Tax category system to build, depending on the logic of a consistent approach to enrich the scientific abstract emotional material, as well as on the existing knowledge of the intellectual and rational systematic collation and sublimation.  as a concept, the right to tax is a tax law to recognize and reflect the full benefit of the law to protect areas to tax law, the vesting of all the property has been set as the origin, the performance of the tax authority and tax the sum of the rights or unity. As previously mentioned, the right can be converted into a certain form of power, the power comes from the right. Tax Power is a collection of taxpayer rights, property rights of citizens to the state legally transferable. Rights and the right to tax is the tax revenue unity power reflection on the legal level.(Three) the right to tax law interpretation of the right toSome scholars have interpreted the tax authority as "the rights of taxpayers Tax – State Tax Authority" dual structure, ignoring the sovereignty of the constitution as one of the taxpayer's tax consent rights that enjoy tax authority, in accordance with the tax authority can also be expressed as " no taxes without representation, "the constitutional principles. It also ignores the power of the state as the main body of the tax revenue is also entitled to the right. This duality analysis concluded that the national tax authority will inevitably lead to the expansion of the rights of taxpayers atrophy. In fact, such an analysis is not very rigorous science, prone to misunderstandings.France Chauvinism that the law in real life, there are three important contradictions specific to the tax authority, the right to tax the tax authority and tax powers between the principal contradiction, constitute the legal relationship between the right to tax the main content.Tax authority and tax concept of power is not very clear boundary points, such as tax authority covering both national tax authority also covers the meaning of the meaning of the main tax authority, which is not conducive to the scientific study of tax law. Perspectives of the right in France, you can learn the correct definition of the concept of tax law and distinction helps clarify the theoretical tax system to achieve structural logic of autonomy.Tax on the statutory power to abstract power of the main categories – state and nationals. This article focuses on the national level tax authority. National level, including the right to tax the tax rights and powers of this contradiction taxes, tax authority and can be divided into Tax Legislation, tax jurisdictions and tax enforcement powers. Taxation powers include the ownership, property rights, claims, etc. Rights and powers of tax revenue unity of opposites, mutual cooperation and mutual transformation. Taxing power from the main discussion is how the issue of taxation, how will the citizens' lawful and reasonable property taxes into the government's problem. Rights and powers of the tax revenue that taxes have a common origin.This article from the perspective of the right attention Housing TaxTax reform and the legality and legitimacy, and based on the situation of China on China's reform and improvement of the tax system to provide some suggestions.Second, the legal rights of property taxes Perspective Reconstruction – taxing power specification(A) Comment on the legality of property taxesProperty tax is levied on housing is, that the performance of the property housing form, according to housing tax residual value or rental income tax basis, the property owner or user of a property tax levy.  In 1986 the State Council promulgated the "Provisional Regulations on property taxes," This ordinance is enabling legislation, from the National People's Congress on the State of the two licenses. These two belong to the authority authorized in the "summary authorization" to authorize a wide range. This is China's "Legislation Law" provisions contrary. China's "Tax Administration Law" Article also provides for the levy of taxes to be executed in accordance with the provisions of the law. In 2011, the State Council executive meeting agreed that in some cities on the individual housing property tax reform. Shanghai and Chongqing as a pilot property tax reform carried out on the part of individual housing property tax. This is a typical sublicense, compared to authorize, but do not meet our "Legislation Law" and its legislative principles.Country-level tax authority includes Tax Legislation, tax authority and tax law enforcement jurisdiction. In our country, have the statutory tax legislative powers of the NPC and its Standing Committee have the right to tax law enforcement as long as the tax authorities at all levels, with a tax jurisdiction is our country's judiciary. Since the constitutional and legal provisions do not explicitly missing and other reasons, the tax division of legislative authority is also unclear. Throughout the history of the property tax, which produces and existence are unable to withstand the legality review. "Tax the entire contents of the constitutional state, should be attributed to how the final tax levy, as well as how such a tax would be used. Role of politics in which the final performance: in accordance with legal standards and procedures and the use of tax levy." (Two) the reasonableness of property taxes CommentsThe country's fiscal revenue comes from the assignment of property rights citizens. Government in order to ensure the exercise of its powers, often do not consciously expand its budget expenditure trends, and completely disregard the consideration paid by society as a whole and costs.  In order to prevent the country from the way of citizens through taxation excessive erosion of the property, it is necessary to limit the executive power of frequent changes in tax rules. According to tax legal doctrine, "Nuclear lesson about taxes levied taxes, must have a legal basis. Has not only national non-core courses fundamental law of laws impose taxes, pay taxes nor claim nationals"  and the National People's Congress Standing Committee would authorize the State property tax levy and the State Council on Shanghai and Chongqing are contrary to delegate the tax legal doctrine, undermining the stability of the tax law and order and predictability. And, in 1986 of the "estate tax regulations" only to the Commercial real estate taxes, while Shanghai and Chongqing property tax reform were to some extent on the individual housing levy a property tax, real estate tax previously exempt individuals increased The new tax burden, which undermines the trust of taxpayers' interests.#p#分页标题#e#
(Three) the legalization of property taxes Reconstruction
France Chauvinism that the Constitution is to assign legal rights and regulate their use of behavioral national fundamental law. Distribution rights for France is essentially on the distribution of property. "Constitutional countries, especially substantive rule of law, in essence, the tax must be both countries. " With China becoming the "tax state" transition, taxes have long been mentioned in the Constitution, the rule of law on the national calendar. However, contrary to the ideal of the rule of law and taxation is the tax effect of declining rank. From the NPC Standing Committee to sub-delegate authority to the State to local governments.1 Tax effect of rank promotion. Our Constitution provides for only: "The People's Republic of China citizens have the obligation to pay taxes according to law." One-sided emphasis on the provision of civic obligation to pay taxes at the expense of the taxpayer's rights and powers, this does not reflect the state taxing authority body constraints, from the source is not conducive to the construction of China's tax law and the protection of taxpayer rights and powers. The importance of tax law into the Constitution is well known in most countries of the world, not only in its tax law to be expressly provides that it is explicitly written into the Constitution, provides the main principles of taxation and related rights. But in China, the tax effect of the low-order bit is an unavoidable fact.Tax law and the Constitution through constitutional construction, a clear legal doctrine tax principles, tax legislation clearly defined authority, commanding tax law system, standardized levy taxes, or suspension, adjustment and tax breaks and other activities. So, China's tax legislative authority is weak, too strong in the tax law enforcement authority, the absence of tax jurisdiction and many other issues will be solved. At present, China's tax reform is in full swing, such as by February 2013 20 Place of the "five countries" and the subsequent release of the implementation details of tax policy for macro examples abound, only in the tax law system, complete and sound The timing, such a policy will not have been repeatedly criticized.