Taxation Division Of Intergovernmental Research

Implementation of the tax sharing reform in 1994, is the economic construction of China's internal market requirements. After ten years of practical operation, the effect is very obvious. The implementation of tax sharing and promoted fiscal decentralization in China has gradually established the managing finance-sharing system, this not only increases the revenue of central government, but also strengthens the central government's macro-control ability. The reform of 1994 the economy in the context of a specific time began, in order to strengthen the central government macroeconomic regulation and control ability, reservation under the conditions of vested interests, too many to consider a centralized needs. However, over time, the trend of world economic integration is increasingly clear that China's market economy has become more sophisticated, rapid economic development, financial management system which requires a high degree of centralization of power by the central system gradually decentralized to the local appropriate direction, The current tax system still can not meet this requirement, in this context, how to improve the tax system has become the hot topic for discussion.In this paper, based on the theory of fiscal decentralization, first review the history of taxation division, then analysis the taxation division in the current situation, and find out the problems and causes in the taxation division in China at present. Main features:division of powers in revenues and expenditure between the central government and local government do not match; tax autonomy in local government delete; tax legislation is quite low; the taxation division among local governments is uneven; tax competition among local governments is serious.Secondly, in the paper it compare the model of taxation division, such as, on behalf of the United States for the separation of powers model, represented by France's centralized model, as well as representatives of Japan's hybrid model. And summarizes the three models can learn from the experience of main conclusions:In accordance with the principles of unity of powers and financial authority, a clear definition of powers between all levels of government and property rights; Taxing power legal system; emphasized the right of the central government in the tax division of the dominant position; to give local governments a certain degree of tax autonomy; to establish the appropriate financial assistance system.Again, this division of the right to use foreign tax model based on the successful experience of my Taxation Division for the System. Tax legislation in the area:the income tax legislative power, delegation of tax autonomy; follow the principle of Statutory Taxation to improve tax legislation level. Right in the tax administration: strengthening at all levels of state and local tax authorities close contact and coordination; reduce collection costs and improve collection efficiency. The right to tax income:a reasonable division of powers at all levels of government, tax revenue from the powers given; further strengthen the capacity of the central government macro-control; improve the local tax system; standard tax competition among local governments; rationalizing intergovernmental fiscal relations, to solve the transfer tax sources problem.Finally, in our country in which the primary stage of socialism and the contemporary situation, the following number of policy recommendations: strengthening legislation to define and financial powers of government at all levels; adhere to the principle of Statutory Taxation, the tax provisions in the law the right to problem areas to make unified and clear requirements; improve tax collection should raise several system, and build an Appropriate local tax system to ensure that local governments a stable revenue; to revenue-sharing concept as a guide, to strengthen the central government macro-control, equal treatment of central and local relations; to break the boundaries of administrative areas, the establishment of regional stakeholders, rationalizing intergovernmental fiscal relations.