From The Tax System In The Central And Decentralization

The relationship between central and local governments is the constitutional theory of one of the focus of the study, at the same time because of their important practical significance and the country a profound influence on the structure of the form, the study of modern constitutional government where the hot spots. The relationship between central and local governments is how to divide, and in reality as a concrete manifestation of what kind of system, through the power of these specific system is how the operation of the polarization between the government, the source of power in the distribution of power, why the course of this operation embodiment, which are constitutional to be studied in depth. Game of power relations between central and local governments is the key to decentralization and centralization of power embodies the spirit of all central and local relations changes.The relationship between central and local governments throughout the country's development are important issues. History is also an important leader of the great importance where the problem lies. The party and the state in how to handle the relationship between central and local governments of China's active exploration, have made unremitting efforts, focusing on delineation of central and local authority issues a series of reforms and attempts. Comrade Mao Zedong, "On the Ten Great Relations" article on the relationship between central and local governments have a brilliant thesis. 14 session of the Chinese Communist Party in the fifth plenum, Comrade Jiang Zemin, "correctly handle the socialist modernization of a number of significant relations" also made a speech, "give full play to both central and local initiative" and once again the central government and local relations to a new height.China's central-local relations since coming on in the constant adjustment. First, as a result of a special form of government in our country, and is continuously adjusted as a result of China's economic policy. Since reform and opening up all aspects of our constant adjustment and innovation, the social environment has changed dramatically, this change reflected in the various fields, in all its aspects: legal, political, economic and other fields in a series of major change improving rapidly. The relationship between central and local governments involved in all aspects of social life, not only reflected in the legal relationship, but also reflected in the economic relations, political relations and so on. One of the outcomes of reform and opening up as the tax system, it can be said that the division of powers between the central and local, a reflection of our country in a highly centralized, has a major constitutional significance. Tax system is considered the central and local manifestation of the separation of powers, the scholars believe that economic relations from the start, with a view to promote political relations match, the reform of the legal relationship. According to Marxist economic foundation and superstructure for the relevant paper, the relationship between central and local governments, in the embodiment of the fundamental is in the interests of central and local governments on the distribution of the game. Financial and tax issues and is the focal point of the allocation of rights and interests. Requirements of the financial market is relatively fragmented, and the macro-control requirements and the relative concentration of financial resources. Centralization and decentralization that the question of the relationship is reflected in constitutional theory between central and local governments the issue of centralization and decentralization. Among the many historical opportunity, to adapt to the inevitable development of the market economy requirements, the implementation of the 1994 reform of the tax system, to regulate the relationship between central and local governments in China have played an important role.The implementation of the tax system is the relationship between the Central Authorities and the local economy a major adjustment to China's central and local governments are also other aspects of relations have a profound impact. Financial system, including tax payers, public expenditure, transfer payments, the Government decided to interpersonal relations between the distribution of the financial system, the latter of which is the center of the financial system. The liberation of the early realization of a high degree of central and local fiscal centralization "EC Commission received support", by the mid-80's gradual transition to the financial responsibility of setting up the system, the mid-90's (1994) evolved from a relatively centralized system of tax system, financial system and the changes large impact on the relationship between the various people's livelihood are closely related, it can be said that the new China's financial system has undergone a complex evolution. The tax system in the implementation of fifteen years, China's economic and social as well as intergovernmental relations of the staggering changes taking place.In this paper, to select a specific system, that is, most of today's separation of powers between the central and local characteristics of the tax system, combined with the power politics of interpretation, in-depth analysis of power between central and local governments in the distribution of source of power constraints in the way, with a view to the adoption and Economic efficiency analysis of the past in different ways, the current decentralized system of our country in-depth analysis done.