The Research On Relative Question About The Vertical Division Of Taxation Power

Taxation power, the power that government (both central and local government) has to impose taxes, includes three parts, namely the taxation legislative power, taxation law-making power and taxation imposition power. The vertical division of taxation power means the distribution and deployment between government sections under the same group but on different level. In modern economic society, the vertical division of taxation power affects various aspects of the taxation imposition activities of both the upper and lower level governments, shows their mutual compliance with the market economic theory, for the sake of dual communication and cooperation based on the public interest and social awareness. Well organized vertical taxation power division, help regulate and adjust the affair power, financial power and taxation power properly. set up connections, handle various conflicts resulted and accomplish the economical and social goals of all levels of governments. In order to be align with the socialist market economic development needs and construct fully-developed public financial infrastructure, our government should distribute the taxation properly as soon as possible.So far, there are three types of vertical distribution model in the world: centralized model, de-centralized model and a somehow centralized and comparatively de-centralized model. Through the analysis and comparison of those three models, to cater for the problems exist in between our central government and local government on vertical distribution of taxation power, this article proposed some advice and suggestions to improve our vertical distribution of taxation power: Distribution of taxation legislative power should stick to the rule"Centralized legislation, properly downwards power de-centralization"; Distribution of taxation amendment power should stick to the rule"affair power in line with financial power"; Distribution of taxation imposition management power should stick to the rule"easy imposition, highly efficient"; Distribution of taxation administrative management power should stick to the rule"administration separates with legislation"; Use the partially centralization and partially decentralization model, simplify government structure, pave the way for properly distribution between all level governments ;Make and continuously improve taxation power rules and regulations, use fully developed legislative system to guarantee the proper distribution of taxation power; Reasonably distribute various type of taxes, unify all local governments'affair rights and finance rights; order tax imposition power; construct the"public choice"system to restrain local taxation power; Set up regulatory transfer payment system.