Study On The Legal System Of Financial Decentralization In China

The problem of fiscal decentralization has been a prominent puzzles for Chinese finance educational community and the economic law community in a long period.However,it is described as "the unified leadership and the level-to-level administration unifies" and "the national implementation central committee and the place tax distribution system" in our document until now.From current perspective,these general represents are not only lack of the legal evidence,but also lack of operability,let alone to meet the requirement of financial function in modern market economy situation.China has experienced the historical process which is from the traditional system to a market economy system.In this process,China's fiscal decentralization of the legal system has been improving.The theoretical fiscal decentralization research from Chinese and foreign scholars gave us some valuable reference in studying the problem of reforming fiscal decentralization.In the new historical period,the environment of domestic and international political,economic and cultural have been changed heavily. Further improvement of market economy also bring a new requirement for fiscal decentralization of China.It is critical to know how to improve China's legal system fiscal decentralization.This article will aim at the mode of fiscal decentralization in the process from the traditional system to a market economy system,and study the factor which affect the separation of powers model of China's financial system.The problems and deficiencies of these system in practice will be studied.The reason of these deficiencies and the effect to the fiscal decentralization are be analyzed.In order to build a effective foundation fiscal decentralization,we also give some feasible proposals on the administrative system from the property division,tax Administration,transfer payments legal system reform.