Research On Taxation Powers' Division In China

The study on the system of tax distribution becomes the focus and difficult problem in fiscal academe. The taxation power, as the core of the divisible taxation system, plays an especially important part gradually. By analyzing the practice of the divisible taxation system, the most severe matter is that the primary model of taxation powers'division is not adjusted to the better fiscal system. The reality is that the division of the tax power between central and local governments is non-standard, which not only affects the exertion of tax's function, but also obstructs the reform on the system of tax distribution. So the reform on the model of taxation powers'division is necessary and exigent. This thesis makes analysis on the basis of these macroscopical backgrounds.The research involves such aspect of theory as finance and law, and proceeds with the fiscal decentralization theory and the connotation of the taxation power, and elaborates the implementation basis of reform from the theory and the practical significance from the reality. Firstly, the thesis elaborates its writing background of and realistic meaning, and sums up the overview on the domestic and overseas research of the taxation power; Secondly, it summarizes the premise and principle of taxation powers'division; Thirdly, by analyzing the typical models of taxation powers'division all over the world, the thesis sums up some apocalypses; Then is the textual point. It carrys on the research from three aspects of taxation power, such as the tax legislative power, the executive power of Tax law and the tax judicial power, and discusses their current shortages and reform measures respectively on the basis of the successful experiences, combining with our concrete actuals. From the macroscopic level, some suggestions are proposed to reform the taxation powers'division:(1)The proper tax legislative power should be given to the local government, and the division of the tax legislative power between the different legislative parts will be up to the standard;(2)In order to treat with the executive power of Tax law among the executive parts, it is suggested that a new and single national revenue office should be established, which is a combination of the internal revenue services and the local tax administrations;(3)The proper tax judicial power should be given to the tax authorities, and it's necessary to establish an integrated judiciary, including the tax police agency, the tax prosecutorial office and the tax court. The end of the thesis is the conclusion, it summarizes the whole text, emphasizes the conclusion and the innovations, and puts up the prospect of the...