The tax legislative power-sharing system between central and local government is needed to develop the public financial function of the different governments and the requirement of the tax reform. Therefore, some measures should be taken to divide the legislative authority of taxation between central and local governments, such as giving legislative authority of taxation to the local government moderately, stipulating central and local tax legislative power by law, etc.This thesis consists of four parts: The first part is the basic theory of the legislation authority of taxation and it's division between central government and local governments. It introduces connotations of four items: legislative authority, legislative authority of taxation, decentralization, division of the legislative authority between central government and local governments.The second part discusses the necessity and the feasibility of the division of the legislative authority of taxation between central government and local government in China. And draws the standpoint that it is necessary and feasible to divide the tax legislative power in China.The third part is the comparable research on the different models about the division of legislative authority of taxation between central and local government in different states, and draws some conclusions useful for China's tax legislative power-sharing system.The fourth part discusses the current conditions of the legislative authority of taxation in China, and analyzes the major problems. It puts up the suggestions and policies for the reform of the division of tax legislative power in China, which concludes the basic structure of legislative responsibilities and rights oftaxation between governments of different levels, the principles and measures of dividing legislative authority of taxation between central and local government, the policies of promoting the legislative power-sharing system. |