A Study On The Decentralization Of Finance And Taxation In China

Fiscal decentralization between the central and local government always is an important subject on constitutional law. Traditional constitution took the fiscal and taxation systems changes just as economic changes, however, these reforms have the far-reaching significance on constitutional arrangements. Because constitutionalism system not only involved with the central and local power and interest distribution, but also involved with fiscal and tax system on the central and local decentralization occupies an important position on interest distribution, so fundamentally influenced the central and local government’s relationships.Since1994, our country has reformed the system of fiscal, carried out fiscal system. These changes effective allocate the governance and financial rights between the central and local government, the right of tax classification management, realize the governance and financial unification, strengthen the central government’s macro-control ability, reasonable allocate tax power between the central and local governments.From the perspective of the tax reform, the purpose of this paper shows that fiscal and taxation system reform has on the arrangement of the governance and financial rights between the central and local government under the view of constitutionalism, so as to realize the distribution relationship, define the scope of central and local governments’ rights, responsibilities and duties; protect of citizen’s social and economic rights and so on constitutional value. Owing to the reform of tax allocation is under the condition of market economy system has not been perfected with a very strong bridge, so we must endow local government tax legislative power, strengthen the supervision of tax, realize the central and local governments’ governance and financial rights divide into the constitution, as well as the fiscal transfer payment under the rule of law and so on measures to improve the current system, so as to finish rebuilding the intergovernmental fiscal relationship, achieve the purpose of the balance development between the central and local government.