The subject of tax legal relationship includes tax subject and tax subject. Only the state can enjoy the ownership of taxes, so the government is the real tax collector. In fact, the state always entrusts a specific state functional organ to exercise the power of tax collection on its behalf by means of legal authorization, and the tax collection subject with more legal significance is the tax authorities. Tax legal relationship includes three aspects: the composition of tax legal relationship, the emergence, change and elimination of tax legal relationship; Protection of tax legal relationship. The main body of tax legal relationship, one party is the tax authorities, customs and financial organs at all levels who exercise tax collection duties on behalf of the state; On the other hand, it is the units and individuals who fulfill their tax obligations. The content of tax legal relationship is the rights and obligations enjoyed by the right subject, the most substantial thing in tax legal relationship and the soul of tax law.

Article 8 of the Legislative Law of People's Republic of China (PRC) stipulates that only the following matters can be legislated:

National sovereignty issues;

(2) The formation, organization and functions of people's congresses, people's governments, people's courts and people's procuratorates at all levels;

(3) The system of regional ethnic autonomy, the system of special administrative regions and the system of grass-roots mass autonomy;

(4) Crime and punishment;

(5) Compulsory measures and penalties for depriving citizens of political rights and restricting personal freedom;

(six) the establishment of taxes, the determination of tax rates and the management of tax collection and other basic tax systems;

(7) Expropriation and requisition of non-state-owned property;

(8) Basic civil system;

(nine) the basic economic system and the basic systems of finance, customs, finance and foreign trade;

(10) Litigation and arbitration systems;

(eleven) other matters that must be formulated by the National People's Congress and its Standing Committee.

What are the formal characteristics of taxation?

The formal features of taxation include:

1. Compulsory taxation refers to the compulsory distribution of social products by the state through legal forms by virtue of political power;

2. The unpaid nature of taxes means that taxes are collected from taxpayers by the state and do not need to be repaid;

3. The fixity of tax means that tax is what tax is levied and its proportion is stipulated by the state in advance through legal forms. The formal characteristics of tax, also known as tax characteristics, refer to the qualitative provisions that tax distribution forms are different from other distribution forms. Compared with other forms of fiscal revenue, tax has the formal characteristics of compulsory, free and fixed.