The Fiscal Decentralization Of China In The View Of Constitutionalism

In the progressing of the constitutionalism and the build-up of constitutional government,a deep insight into the fiscal and taxation issues could help the breakthrough of the Constitutional Law research.On the other hand,studying the constitutional law and expounding the relations between the finance and the build-up of constitutionalism could also undoubtedly help a thorough research of the fiscal and taxation issues.Therefore,this dissertation tries to inquire into the fiscal decentralization issue of China,taking the internationalization of fiscal decentralization and the deepening reform of the Chinese fiscal decentralization as the background,in reference to the theories and practices of the fiscal decentralization around the world.It also analyzes the fiscal decentralization of China from the perspective of transition between the fiscal contracting system and the tax-sharing system; comprehensively from different approaches concerning the subjects of economics analysis,history and comparative analysis.It aims at analyzing and seeking the rules of the transition from the fiscal contracting system to the tax-sharing system,the periodic achievements of the establishment of the tax-sharing system and the problems of our country's fiscal decentralization now.Furthermore,this dissertation puts forward some suggestions about the reform of the Chinese fiscal decentralization.In the whole process of analysis,it reveals the close relationship between constitutionalism and fiscal decentralization as the junction of the economy, politics and law;the reflection and influence to the build-up and change of the constitutional government as well as the far-reaching significance to the promotion of normalized fiscal construction and the build-up of our country's constitutionalism.According to the research background,objectives and main contents, this dissertation is divided into three chapters.Chapterâ… mainly discusses the meaning of the separation of power and the constitutional government, the connection between them and that between fiscal decentralization and constitutionalism.Chapterâ…¡mainly analyzes the theoretical foundation of fiscal decentralization around the world;the development and the state of our country's fiscal decentralization.All of these will build the theoretical basis for the following part.Chapterâ…¢firstly analyzes the transition from the fiscal contracting system to the tax-sharing system,some periodic achievements and the problems in the tax-sharing system as a incomplete fiscal decentralization reform,and then brings forward some ideas about our country's fiscal decentralization reform.In the conclusion,the dissertation formulates the strategic choice of the reforms and analyzes the close connection between the fiscal decentralization and the constitutional government,as well as the significance to the fiscal normalization and the build-up of the constitutional government of China.