Chinese Tax Jurisdiction

In recent years, taxing power is a conception mentioned quite frequently in the field of tax The taxing power is as important as the property right in private sector. If the allocation of the property right is not proper, it will usually only do harm to the relevant private subjects, In the same way ,if the allocation of the taxing power is not proper, it will influence both the national interests and social interests. So the study of the division of taxing power is very important both in theory and practice.The division of taxing power is the core content of management system of tax. .and it is the vital issues of improving the taxing system and standardizing the tax administration. As the core of reform of tax system, the sound division of taxing power demonstrates more importance. Combined with practice, building and improving the system of division of taxing power in the frame of public finance not only is favorable to the smooth function of the reform of "revenue-sharing-scheme" financial management system, but also is of great significance to the continuous deepening of the whole reform of fiscal system and tax system.. This thesis makes analysis on the basis of these backgrounds.The issue of the division of taxing power of China is complex and extensive in range, which can not be grasped easily. this thesis proceeds with the connotation of taxing power and the theory of fiscal decentralization , fiscal federalism and division of tax, and elaborates the implementation basis of reform from the theory and the practical significance from the reality. Firstly, the thesis elaborates the title selected and the theoretical and realistic meaning, and sums up the overview on the domestic and overseas research of the taxing power; Secondly, it makes analysis on the category of the division of taxing power, the determinants of the division and the theory evidence of taxing power; Thirdly, by analyzing the typical models of the division of taxing power all over the world, the thesis sums up some apocalypses and use for reference; Then is the textual point. It carries on the research from four aspects of taxing power, includes the tax legislative power, the executive power of tax, the benefit power of tax and the tax judicial power, and discusses their current shortages and reform measures respectively on the basis of the successful experiences of mature market economy countries. Combined with our concrete facts, some suggestions are proposed to reform the taxing power. (1)to clarify the business power of all levels of governments and bring it on a legal basis;(2)to improve the legal system of the division of taxing power;(3)to standardize and divide the taxing power in reason, which includes pursue organ of state power in the division of organ of state power and administrative power; to endow tax legislative power to local government; (4) to straighten out the executive power of tax , which includes accelerate the legislative process of system of tax collection and management, get down to the scope of the collection of national tax bureau and local tax bureau, strengthen the coordinating and coupled system among departments, to streamline the organizational structure, to cut down the cost of tax collection, to increase the efficiency of tax collection; (5) to allocate the benefit power of tax rationally, which includes divide the financial power and taxing power according to business power, to improve relevant items of taxation, to build local tax system; (6) improve the system of tax judicial guarantee, which includes build the institution of tax police, to organize professional troops of tax police, to build tax court and to build tax procuratorate. In addition, in the aspects of relevant supporting measures, one is to improve the system of transfer payment, another is to merge the right to collect of local government. The end of the thesis is conclusion, which summarizes the whole text and points out flaws, and puts up the prospects of the research.