The Current System Of Constitutional Government Fiscal Decentralization System

Our tax-distribution financial system has been implementing for more than 10 years. First, it is dramatically increase the national finance income and it provides adequate material safeguard for economicdevelopment and social construction. Then it opened up new standardization decentralization for the central and local governments in the system construction. The central and local decentralization is an important theoretical problem of political science research in China; it is the practical problem which is unremitting explored by our leaders. The effective implementation of the system provides a new thinking mode for the separation between standardization of the central and local. The implementation of financial system provides important theoretical and practical experience for construction of fiscal decentralization system and it largely promotes our fiscal decentralization system and government reform. Tax-sharing system made great achievements, but also it has some disadvantages. So it is affecting the tax-distribution financial system superiority fully. Due to the limited time historical conditions, in 1994, the implementation of financial system reserved vested interests without forming an orderly system. And the system of China was compared ideal between the central and provincial governments. Below the provincial system shows multifarious phenomenon, not completely. Plus the absence of financial tax laws Leads to higher government financial powers under the layer and layer removed. Grassroots governments were in financial troubles. The state is exacerbated by the lack of financial transfer payment with no standard. At the conclusion of the successful experience of the tax basis we also should strengthen financial tax legislation; there must be laws for people to follow in the governments at all levels, the entity between powers and transfer payment. As our country government system is too big. The government reform is required at the same time; the tax cuts can be implemented effectively.