Study On Intergovernmental Tax Powers Divisions

Intergovernmental tax powers division is of traditional issue of intergovernmental public finance relations, because tax revenues which were mainly determined by intergovernmental tax powers division, is most steady and radical fiscal powers for various levels governments. Intergovernmental tax powers divisions not only are very important for intergovernmental fiscal powers match with fiscal expenditure responsibilities, but also are of theoretical and practical value for dividing government and market functions, making clear about central and local government functions.As far as Chinese intergovernmental tax powers division is concerned, tax legislation rights are highly centered by central government, which was not adjusted with the development of economic system and fiscal system. Firstly, in vertical intergovernmental tax powers divisions, there is lack of uniform and steady law system, and mostly are prescribed by administrative laws. Secondly, In transverse intergovernmental tax powers divisions, legislation about tax rights are largely established through authorization. Thirdly, national tax authority, fiscal authority and customs authority share tax administration rights, which lead to decentralized tax administration and information communication difficulties about tax. Studying on Intergovernmental tax powers division, could Such issues been solved.This paper includes five chapters. Chapter one is introduction, introduced theoritical and pratical meanings, summarized related foreign and aboard literatures, and stated research material, method and possible innovations.Chaper two is theoritical analysis on intergovernmental tax powers division, introduced general theories, such as government function, government relations and effective government.Chapter three is international experiences on intergovernmental tax powers division. In developed countries, intergovernmental tax powers division was guaranteed by law system, this section summarizes law arrangements on intergovernmental tax powers division in British, united states, Germany and Japan. Chapter four is issues and causes on intergovernmental tax powers division in China. Based on fiscal system established in 1994, analyse administrative, fiscal and tax cause.Chapter six is policies choices on improving intergovernmental tax powers division in China. This section gives some policies suggestion on improving intergovernmental tax powers division from vertical and transverse tax legislation rights, tax revenues divisions, tax administration rights and tax coordination perspectives.