The Studying Of The Dividing Right Of Tax Law

The right of tax law is the whole core problem of tax law studying, and the core contents of the dividing tax system. Practicing the dividing tax system is the general tradition of nation's market economy. The dividing tax system that came into force in 1994 in our country is the assignment system of public finance which adapts to the request of the socialism market economy. Its execution made tremendous contributions to the allotment between the central and the local, guaranteeing the central public finance income to increase stably. It also enhanced the macroscopic of the central public finance ability and the revenue from tax, and stopped the revenue from tax loophole. But the dividing tax system promoted until now, also gradually displayed its some shortcomings. It is shown as follows: On the dividing right of tax law of lengthways, the right of the lawmaking between central and local places lacks the legal standard, the right concentrates in central too much, there is not any equal and necessary power in local places and so on; On the dividing right of tax law of horizontal, the level of tax lawmaking is low, the administration of enforcing the law is difficult, and the tax judicatory can't guarantee easily and so on. Writer will analyze and study the problems from the point of the right of tax law, such as every kind of shortcomings under the structure of our country's current tax system public finance system and disadvantageous influence towards revenue from tax collecting management, and at the same time draw lessons from the western prosper nations' advanced experiences and science technique of the right of the dividing of tax law. The writer will bring up some thought and suggestions on how to divide the tax law reasonably.