Research On The Theoretical And Realistic Question Of Chinese Tax Decentralization

The financial system of the system of tax allocation is an inherent demand for economic construction of the market. In 1994, the system of tax allocation was implemented formally in our country, and, through the actual operation of more than ten years, the result is very remarkable. Its implementation, has promoted our country to set up the hierarchical collection of the tax revenue and hierarchical management system progressively, especially make the proportions of the central authorities and local fiscal revenues becoming more reasonable. Ripe with today from international economy to developing by integration day by day in market economy, require tax revenue management system is it develop by central high centralization of state power to local proper direction of fraction progressively to make, the system of tax allocation can't meet the needs of this one yet obviously in current transition period, mainly showing in the following aspects: Tax that right divide science, unreasonable, and divide and lack the legal guarantee; The legislative power of the tax revenue concentrates on the central authorities, tax revenue administrative power's concentrating on the administrative system excessively, tax revenue enforce the law right can not be divided clearly among administrative organ; Such questions as the disappearance of the judicial system of the tax revenue ,etc.This text check and balance the thought as the theoretical foundation with finance federal fraction theory and fraction of doctrine, review the account of the history that my right of national tax has been divided since the foundation of the state, compare world again at the same time, and has summarized each experience separately. Then the current situation divided to my right of national tax is analysis and researched, has analysis especially the right of the tax divides the existing problem and origin cause of formation at present in our country, draw lessons from the successful experience that all world national tax right divides meanwhile, divide necessity and feasibility to analysis in perfecting my right of national tax, the socialism developing stage combining our country and is in and concrete national conditions, propose the goal that...