The power of tax revenue is a fundamental power derived from the Constitution,which focuses on ensuring that the government receives tax revenues and pays attention to how it is obtained and how much is distributed.The constitutional regulation of the right to tax revenue refers to the regulation,according to the spirit,principles and rules of the Constitution,by the National People’s Congress and its Standing Committee on the creation,distribution and implementation of the tax revenue rights enjoyed by governments at all levels.Specifically,the main body of the power of tax revenue constitution is the National People’s Congress and its Standing Committee.The regulated object is the government at all levels that enjoys the right to tax revenue.The regulatory content is the creation,distribution and implementation of the tax revenue right.To study the constitutional regulation of the power of tax revenue,first of all,the constitutional basis of the power of tax revenue should be clarified,including the concept of the power of tax revenue,the basic definition of the ownership,characteristics,and legal relationship,and the power of tax revenue.The main distribution model and requirements,explore the four basic theories of the power of tax revenue constitution,and thus form an overall understanding of the power of tax revenue constitutional basis.The theoretical basis of the constitutional regulation of the power of tax revenue is based on the common structure of the spirit,principles and rules of the constitution,which has an important influence on the creation,distribution and implementation of the power of tax revenue.For example,the principles of our Constitution can clearly form the basis of the regulation of the creation and distribution of the power of tax revenue,including the "People’s Sovereignty Principle" that forms the basis of the source of power,the "rule of law" based on the source of the law,and the "legal law" of the financial basis.The principle "and the principle of equality”that forms the basis of the financial allocation of the central government.The main constraint on the implementation of the power of tax revenue in our country’s constitution is that the distribution order must adhere to the "two positivist principles",the power must be adhered to the "principle of power and responsibility",and the exercise of power must adhere to the principle of safeguarding human rights."On this basis,we analyze the three stages of the constitutional regulation process of the power of tax revenue in China.It is not difficult to find that there are imperfections in the constitutional legal regulation of the power of tax revenue in China and the lack of fiscal and taxation rule of law and the imbalance of distribution among governments.Two big problems.By analyzing the experiences and lessons of the power of tax revenue in the constitutions of the four countries of the United States,Germany,France and Japan,we can find that the creation,distribution and implementation of the power of tax revenue are all derived from the authorization and norms of the Constitution.And the allocation of the power of tax revenue between governments has a certain common law,and its focus is actually to promote the rational allocation of tax resources.Combining the theory and practice basis of the power of tax revenue regulation in China’s constitution,it puts forward the relationship between the power of tax revenue in the "constitutional legislation and administrative law enforcement"and the distribution relationship between the "central government".Suggestions.To rationalize the relationship between the power of tax revenue and the administrative law enforcement,the key is to implement the principle of tax legalism,return the legislative power to the National People’s Congress and its Standing Committee,and legalize the distribution rules of the power of tax revenue..Of course,the constitutional amendment determines the tax revenue right to be combined with China’s national conditions,and how to arrange the steps for entering the constitution.This article provides the "Fiscal Revenue and Expenditure Law" that directly modifies the constitution and formulates the relevant laws of the Constitution.Clarify the thinking of these three combinations.After perfecting the legislation,it is necessary to carry out the "constitutional review" of the legislation on tax revenue rights in a timely manner,and improve the necessary supervision mechanism to promote the constitutional regulation of tax revenue rights with a comprehensive multi-dimensional supervision mechanism.To rationalize the distribution relationship between the power of tax revenue and the central government,it is necessary to consider the overall constitutional regulation and promote the balanced development of finance,so as to construct a win-win model for the common development of the central region.Therefore,when the power of tax revenue is distributed,it is necessary to use the "two positivity principles" as the premise,and based on the "principle of adjusting fiscal balance",the distribution of tax revenue rights should be respective of tax rights." At the same time,the basic,decisive and influential factors affecting the distribution adjustment should be clarified to identify the focus of adjustment of the power of tax revenue allocation in a timely manner.To optimize the distribution of tax revenue rights among the central government,the first is to improve the distribution mechanism of the shared power of tax revenue,form a linkage and cooperation relationship,and make this normalization mechanism fully reflect substantive justice and procedural justice.On the basis of this,moderately the central of the power of tax revenue,strengthen the power of tax revenue,and optimize the distribution of the power of tax revenue of the local governments below,so that the power of tax revenue relationship between governments tends to More fair and just.From the perspective of fiscal balance,it is necessary to coordinate and optimize the tax return system in the fiscal transfer payment system as a guarantee for reform.At the same time,improve the power of tax revenue dispute resolution mechanism,so that the power of tax revenue distribution relationship between the central government has a normalized relief mechanism,so that the existing power of tax revenue distribution mechanism is more vigorous Vitality. |