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Research On The Problem Of Legisletive Authority Of Local Taxation Of China

Posted on:2011-04-30Degree:MasterType:Thesis
Country:ChinaCandidate:M H LiFull Text:PDF
GTID:2166330332460217Subject:Economic Law
Abstract/Summary:PDF Full Text Request
By the reform of separate taxation system in 1994, China has initially established the tax legislation distribution system with the characteristics of "one-unify, two-stage, multi-subject" .During the next 15 years,this system has been playing an active role in the economic development .But because of the halfway of the reform, the defect of the reform such as the violation of the Tax Principle, legislative powers of tax is too concentrated in the central ,is becoming reveal and lead a series of practical question. How to establish the legislative authority of local taxtation reasonably is become more pointed and more practical against this background.In this paper, the legislative authority of local taxtation and the relevant issues are discussed, the author mainly intorduces connotations of three items: legislative authority, legislative authority of taxation and legislative authority of local taxation and discuss in detail characteristics of the legislative authority of local taxation by compare with the legislative authority of central taxation.Then the author analysis on three models of the legislative authority of taxation abroad,and draws out some conclusions,which are useful for establishing the legislative authority of local taxation for our country,not only give the necessity and feasibility of the legislative authority of local taxtation,but also discussed how to improve the separate taxation system of China both in macroscopic perspective and micro perspective.At last, the author came to the conclusion that it is viable to establish the legislative authority of local taxation and separate taxation system in China,and we should improve the separate taxation system of China both in macroscopic perspective and micro perspective on the premise of comply with fundamental principle.
Keywords/Search Tags:legislative authority of taxation, legislative authority of local taxation, vertical partion, institutional improvement
PDF Full Text Request
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