A Research On The Distribution Of The Right Of Tax Revenue In The PRC

Law of the right of tax revenue is the expression of State's will, which aims at maintaining tax benefit power and guaranteeing realization of the right of tax revenue, preventing arbitrary division of the right of tax revenue and limiting adjusting tax benefit power by unauthorized judgment and grabbing all power. Distribution Law of The right of tax revenue is a code of conduct and standard to distribute and regulate tax benefit power and its distribution in various levels of governments. So this topic discussed theoretical meaning of provision of law of the right of tax revenue and feasibility of strengthening system construction of distribution law of the right of tax revenue, which is the basic requirement to establish our country under the rule of law and also the precondition to realize manage the tax in accordance with law.This thesis is divided into 4 parts:In Part-1, firstly, it defined the concept of the right of tax revenue and pointed out the two aspects of contents included by the right of tax revenue-power and right. Tax benefit power it the means to guarantee the realization of the right of tax revenue while the right of tax revenue is the tax yield various levels of governments obtained to distribute and use. The right of tax revenue mainly stresses that various beneficiaries are equal in status to share the right of tax revenue. The right of tax revenue is not same as tax yield and does not match together with tax benefit power. It is also pointed out that the right of tax revenue is not a simple plus of tax yield and tax benefit power; secondly, this article classified the right of tax revenue from different point of view. It can be divided into horizontal and vertical the right of tax revenue based on direct and initial and final the right of tax revenue based on level; at last, content of the right of tax revenue is defined. It is clearly pointed out that distribution of power of the right of tax revenue is highly concentrated in the center. Also it distinguished distributed distribution base and proportion of the right of tax revenue from different point of view.In Part-2, aiming at our current limitation of the right of tax revenue in regions which results in that local tax yield can not satisfy demand of fiscal expenditure and local government is trapped into financial crisis and central government's power is highly centralized forming arbitrary adjustment of the right of tax revenue and showing that power grabbed by central government continuously brings the right of tax revenue to the center causing local finance worse; it also pointed out the main reasons resulting in above problems: the first is legislative power is not clear. Until now neither is there no provision on distribution of the right of tax revenue in our Constitution nor a perfect law regulating distribution of the right of tax revenue, therefore, execution of legislative right is in chaos showing that local can not win the central and a free fight between the local and the central when the central and the local are fighting against each other; the second is distributing system is in chaos; vertical distributing system is not harmonious, whose main reason is the phenomenon that the central borrows function and the central and the local miss or exceed their status coexist, which results in that what should be management is not while the one that should not manage is exercising right of management, both fight for what can brings benefit and none takes care of what can not brings benefit. Also, what is existing is that there is no system regulation on horizontal the right of tax revenue showing that both want to manage and are actually managing, which resulted that the central and the local, the local and the local governments are continuously fighting against each other. The third is that power scope is in chaos. Currently, regarding the ownership of tax benefit, it shows that various laws, rules of law, administrative orders and normative documents are all regulating the right of tax revenue and under them there are corresponding punishment measures regarding violation of them. But because they are not harmonious, which caused that the central and the local governments are trying to possess tax yield of the other's, the result is that a busy scene of mutual possession appeared; the fourth is that fees collection occupies the space of tax collection. Because of the strong position of the central government, the local government often loses in the battle with the central government in fighting for the right of tax revenue. In order to make up financial insufficiency, it continuously enlarges fees collecting scale and expands collecting change, which influenced and impaired legitimate the right of tax revenue.In Part-3, it made comparison and analysis on the right of tax revenue among three countries America, Germany and Japan and found out their separate characteristics and common points. Combing our national condition, absorb mature experiences of distributing system of the right of tax revenue from the three countries to enrich our legislation on distribution of the right of tax revenue: in order to maintain authority and uniformity f law, opinion of uniform legislation is provided; to guarantee convenient and smooth execution of law enforcement, combing division of our administrative levels, it is provided that from the central to the local law enforcement right is exercised separated among central tax, local tax and customs; central government is in the leading position in political, economic and social fields and plays main role, is responsible for main fiscal expenditure. Therefore, the thinking that the right of tax revenue distribution will take the central government as the main body and also give attention to the local government is provided.Part-4 proposed to perfect our legislation of the right of tax revenue and set up a Distribution Law of The right of tax revenue under current frame of system of tax distribution and analyzed the meaning of establishing Distribution Law of The right of tax revenue from theoretical meaning and realistic requirement; it vividly pointed out that main purpose of distribution legislation of the right of tax revenue is to perfect our current system of tax distribution. Establishment of Distribution Law of The right of tax revenue it not to completely turn over system of tax distribution and build a new distribution system of the right of tax revenue, it is to make up gap of our current system of tax distribution and correct its shortcoming; concrete measures of perfecting distribution system of the right of tax revenue has been drafted in details. It is required legislation must insist on the principle of reforming system of tax distribution aiming at using distribution legislation to make up and perfect current system of tax distribution and it should be in accordance with Constitution and insist on legality; distribution of right: firstly, the principle of uniformity of responsibility, power and benefit established by system of tax distribution should be insisted on. Government power, financial strength and the right of tax revenue should be unified to guarantee that various levels of governments can obtain the right of tax revenue to satisfy demand of fiscal expenditure; secondly, principle of proper power decentralization should be insisted on to guarantee balance of financial strength between the central and local government; finally, fairness and efficiency should be considered; the opinion of two-level legislation is provided, one is National People's Congress and its standing committee and the other is State Council exercises part of legislative power under authorization; it is required to distribute the right of tax revenue reasonably based on power centralization, certain decentralization and reasonable share that is both satisfying demand of vertical and horizontal distribution and insisting on the principle of stressing efficiency at first distribution while stressing fairness at final distribution to achieve total balance on distribution of the right of tax revenue; in order for normative legislation, strict and professional exercising and reasonable and fair distribution of benefit, establishing scientific and effective monitoring system is proposed to maintain order of distribution law of the right of tax revenue.Finally, this article fully confirmed remarkable result system of tax distribution has achieved. However, with deep going of reform and market economy developing to maturity, system of tax distribution already can not fully meet our current economic and social development and requirement of legal construction, therefore, perfecting our current system of tax distribution and establishing Distribution Law of The right of tax revenue is good to smooth distribution relationship of the right of tax revenue and change past chaos of the right of tax revenue, change original administrative distribution of the right of tax revenue into legal distribution relation.