Research On The Legal Regulations Of Law In Public Finance And Taxation On Reducing Expenditure And Increasing Income In The Post Land Finance Period

Land finance is a path or strategy for maximizing local government revenue.In the post land financial period,scholars have reached an agreement on this issue that the land finance model is not sustainable.As China promotes the construction of the national governance system and capacity modernization,the people have higher and higher expectations for equalization of public services.In the post land financial period,the pressure of the local government ’s fiscal and tax balance will be further strengthened,coupled with multiple factors such as slowing economic growth.As a result,the pressure of local governments facing regional financial risks will continue to increase.Facing the dilemma of decreasing fiscal and tax increments,"open source and cut expenditure" and increasing local financial resources have become the "main logic" of local government fiscal strategy.Some localities rely on land resources to obtain regional development funds through land revenue and land financing,and do everything possible to increase and increase revenue.Relying on this fiscal model of extensive growth and extensive development,the fiscal unsustainability risk has increased.Due to the incomplete local tax system and weak land revenue and expenditure management,the problems caused by it are relatively frequent.The real financial and tax dilemma that emerged in the post land finance period exposed the problem of imbalances in economic development in the past.The root cause is undoubtedly the supply of the existing fiscal and taxation system in response to the insufficient expectations in the post land finance period.Relying on the exploration modes of "crossing the river by feeling the stones" and "first trial first",the construction of China’s fiscal and taxation legal system has been rapidly formed in just a few decades,and great progress has been made,but the fiscal and taxation behavior The work included in the legal norm system is incomplete.How to adapt to the call of the development of the new era,adjust on the supply side of the fiscal and taxation system to resolve the current fiscal dilemma of the post land finance period,and finally through the mechanism of equitable correction,optimize the effectiveness of the social substantive and fair distribution of wealth,and finally realize the ideal goal of harmony and sustainable economic development is precisely the origin and purpose of this study.Focusing on this basic idea,this article starts with the actual fiscal and taxation problems in the post land finance period of our country,and organizes the argument according to the basic logical framework of "recognition phenomenon--problem combing--theoretical response--countermeasure response--rule of law outlook".Except for introduction and conclusion,it is divided into six parts:The first chapter is the actual fiscal and taxation problems in China in the post land finance period.This part focuses on the analysis of two main lines from the unsustainable risks of fiscal and taxation and the status quo of the supply of fiscal and taxation systems to explore the real fiscal and taxation dilemma.In the first section,on the basis of the concept connotation of the post land finance period,the mechanism of the formation of the land finance model is discussed,and its unsustainable real fiscal and tax dilemma is pointed out.The second section discusses the dependence of local finance on land transfer income through empirical analysis.Analyzed the imbalanced structure of land finance,and thus aggravated the dependence on land finance,plunged into a circular dilemma.The third section focuses on the analysis of this real fiscal and taxation dilemma and imbalances.The root cause is that the supply of the existing fiscal and taxation system responds to the lack of expectations in the post financial period.The era with change as the main factor has led to increased tension between the dynamic changes of the norms and the stability of the system.The specific manifestation is that the standardization of the fiscal and taxation legal system is insufficient in the level of effectiveness and structural system,and it needs to be reinforced from the two levels of power constraint concept and system improvement.Chapter Ⅱ,the legal principle and basis of reducing expenditure and increasing income during the post land finance period.This chapter analyzes the three aspects of fiscal revenue,expenditure and system,and clarifies the basic rationale for the implementation of the "reducing expenditure and increasing revenue" fiscal laws and regulations.The first section elaborates on the basic theory of fiscal mixed income model transition from traditional control and regulation centralism to public rights,as well as fiscal and tax laws.An empirical analysis of the imbalance between fiscal and tax revenue forms and structures.In the second section,combining the public finance theory and public expenditure growth theory,the government functional boundaries and the rationalization of the total scale of fiscal expenditure were discussed,and the fiscal expenditure structure was too heavy on the economy,construction and expenditure control mechanisms were not perfect analysis.Section III analyzes the division of power and expenditure responsibility and the rigid and flexible choice of power and responsibility allocation based on the theory of fiscal decentralization,as well as the allocation of power and responsibility of the tax sharing system in the vertical fiscal and taxation system.The third chapter is the concept of fiscal and tax law of reducing expenditure and increasing income in the post land finance period.This chapter focuses on the innovation of fiscal and taxation theory in the post land finance period.In the first section,the dialectical analysis of the abstract relationship of why the "reduction of expenditure and increase of income" is reduced and why it is increased,further explains that the essence of reducing expenditure and increase of income is the problem of structural adjustment.The second section discusses the imbalanced fiscal and taxation legal system under the imbalanced economic reality,which needs to be corrected and adjusted using the concept of equity.It is mainly achieved through the allocation of fiscal and tax resources,the structure of fiscal and tax revenue,and the balanced allocation between power and control.The fourth section focuses on the substantial justice tendency of the fiscal and taxation legal system,and specifically analyzes the core of distributional justice,intergenerational fairness and humanism to be followed by the fiscal regulation of reducing expenditures and increasing revenues and taxes.The fourth chapter is about the path selection of fiscal and tax laws and regulations in the post land finance period.This part mainly discusses the choice of fiscal and tax laws and regulations under the "equitable-efficiency-fair" concept system.The first section starts from the category of philosophical epistemology and analyzes the imbalance of the fiscal and tax revenue structure,expenditure structure and functional structure in the post land finance period.It is necessary to adjust the legal regulations by reducing expenditure and increasing income.In the second section,we systematically sorted out the theoretical sources of the idea of reducing expenditures and increasing revenues from the classical fiscal theory to the modern fiscal theory,and further clarified the legal regulatory framework at the theoretical level.Section III discusses the path of financial regulation of reducing expenditures and increasing revenues,with norms as the basic paradigm and equity as the basic method.In terms of the construction of the legal regulatory system,the structural elements of the fiscal and taxation system are taken as the overall framework,the core structure is the restructuring of the central and local relations to achieve a balanced allocation of the fiscal and taxation system,and the adjustment of both ends of the revenue and expenditure to achieve the overall optimization of the fiscal and taxation legal system is the basic framework.The fifth chapter is legal regulations on the reduction of expenditure and increase of taxation in the post land finance period.This chapter discusses the countermeasures for the improvement of the specific system of financial regulation of tax reduction and income increase from the three parts of income increase behavior,expenditure behavior and the regulation of other related systems.The first section discusses the optimization of fiscal and tax revenue structure from the perspective of structural transformation and non-tax revenue standardization;discusses the construction of local tax legal system from three aspects: system improvement,legislative power allocation,and tax combination optimization;The issue of legal constraints was discussed.The second section specifically analyzes the regulation of the expenditure range and the adjustment of the imbalance of the fiscal and tax expenditure structure in the post-financial tax period.Specific legislative proposals.In the third section,the relevant regulatory system focuses on the balance and standardization of the fiscal transfer payment system in both aspects.It specifically analyzes the problems of local debt legal regulation,also the improvement of government and social capital cooperation mechanisms.The sixth chapter is prospects for the rule of finance and taxation of reducing expenditure and increasing income in the post-land finance period.The first section discusses that the ultimate goal of the legal regulation of reducing expenditure and increasing income is to realize the remodeling of the concept of fiscal and tax law and the return of the value of the rule of law,which is not only the remodeling of the power concept,but also the pursuit of substantive justice,which is embodied in the reinforcement of legal forms.The second section discusses the optimization and adjustment of the legal and regulatory framework system for fiscal and tax reduction through income reduction and income increase,establishing the concept of fiscal “tight days”,implementing effective expenditure reduction and relative income increase,enhancing sustainable development capacity,and ultimately realizing the essence of fiscal and tax rule Justice and fair sharing of social wealth.At that time,we will see a fiscal and taxation law level upgrade and a clear hierarchy of legal structure,which solves the systematic,complete and coordinated modern fiscal and taxation rule of law system.The conclusion part reviews the core concepts of the full text,and emphasizes that the legal regulation of fiscal and tax reduction to reduce expenditure and increase revenue is a responsive method to achieve the equitable evolution of the system,also to the substantive and fair evolution of the fiscal and legal system.