Research On Systems Reconstruction Of The Basis Of Our Country's Fiscal Decentralization

China has been gradually carrying out the reform of the fiscal decentralization since 1978. With the political and economic structural reform, China has undergone a transformation from the fiscal decentralization "of whole" to the "revenue-sharing" evolution. Since the reform of the tax system in 1994, China's fiscal reform has achieved good results. However, there are still some problems. In my view, one important reason of resolving these problems uneasily is the imperfect basis of the related fiscal decentralization systems. This paper's framework is built on the top of the fiscal decentralization system infrastructure reconstruction.The main contents and viewpointsIntroduction of the thesis introduces the meaning and purpose of the subjects, related research and summary comments, the scope of research, logic structure and research methods.The first chapter is based on the fiscal system of separation of powers. The first chapter mainly introduced the implications, features and system conditions of Fiscal decentralized model of federal state and unitary system. By comparison we can find that the system conditions of these two models of system both include standard allocation of rights of Revenue and Responsibility and fiscal Transfer payment system. We can see that model of fiscal decentralization of federal is useful to us.The second chapter is about the evolution of the country's separation of powers. It is mainly about the achievements and problems of fiscal decentralization reform since the reform history began .By studying the evolution of China's fiscal history, we may find that the reason for these problems is the imperfect fiscal basis of the separation of powers .So this paper is mainly about fiscal system based on the separation of powers.Chapter 3 is a system analysis of the impact of fiscal decentralization. China's fiscal decentralization based on the flawed system, which prejudice the success of the reform. First, the defects of administrative structure prejudice the standardizing of fiscal decentralization of powers. Secondly, the nonstandard of the allocation of Financial income right of fiscal management system, results in the imbalance of rights of Revenue and Responsibility .Thirdly, the revenue management system deficiencies result in the uneven distribution of fiscal resources. It manifested in the following aspects: First, because the tax revenue-sharing rights division unreasonable, finances of the lower levels of government inadequate. Second, the central and local tax arrangement was disorderly. Third, the governments lack of main local taxes and an independent right to tax. And the local governments lack of the ability of control its economy by tax. Finally, the transfer payment system is flawed and is not conducive to the intergovernmental fiscal regulation and narrowing regional disparities.Chapter 4 is about the Reconstruction of the basis of system of separation of powers. First, to carry out reform of the allocation of responsibilities and Financial income right of inter-government. We can rationalize the higher and lower levels of government institutions and reduce the level of government fiscal level and regulate the levels of government powers as well. Second, we should re-allocate the revenue management authority between governments and make a rational division of taxes among the government at all levels. Meanwhile we should strengthen the local tax system and certain tax legislation to empower local governments. Third, we should improve the system of transfer payments and select an appropriate model of China's system of transfer payments and expenditures and we should also strengthen the supervision of the fiscal transfer payment of funds.The main innovations of this thesisFirstly, This article summarized the development of China's fiscal decentralization on the principle of historical materialism. This paper Study the achievements and problems of fiscal decentralization reform through the "of whole" to the "revenue-sharing" gradual evolution. Eventually I discover that financial basis of the separation of powers is crucial to the fiscal decentralization reform. Thus, we should study the Reconstruction of the system of Fiscal Decentralization.Secondly, I have the unique perspective of the relative problem. I research problems with the relation viewpoint and systematically and put forward the proposal.Thirdly, my Innovation is focus on feasible proposal. I believe that we must maintain an appropriate level of fiscal decentralization. Meanwhile, I believe that giving local government the power to tax is feasible.