On The Status Of Tax Rights In China And Its Reform

Tax power is the short for the government's power of controlling tax. In recent years ,tax power is mentioned quite frequently in jurisprudence and economics. That reflects people begin to pay high attention on tax power and also reflects its importance to government. In fact ,lots of problem among tax law and tax system reform can be explained as the point that how to exercise for tax power efficiently. Actually research tax right and its division problem are to research the reform for the system of tax fromBy legal and economic angle, to research the balance and division of the right and power of government, that offeres the theory foundation stone to "managing the tax in according with the law", and offer legal system guarantee for tax reform. China has reformed the tax system in 1994, the guiding ideology of the reform is "Unify tax law, fair the tax burden, simplify tax system, divide the tax power reasonably ". According to this guiding ideology, our country made a quite big adjustment for original taxation structure. From the content of adjustment, it's mainly change the distribution relation of the central and local government from income contract system to partition income as the type of tax. It's emphasizing that divides as tax should also divide as levy. But at the same time, we should also see that tax power still has a lot of problem needs to solve, such as its legal system still in a low level, government exercise tax.Power non-standard's, etc. Among these problems, the division of tax power is sticking out particularly. According to the guiding ideology, how to divide the tax power reasonably is not embody obvious enough both in the entire taxation reform and the entire financial system reform which "system of tax distribution" as its major content. In the aspect of tax power division the change is quite small, just having divided the income of central and local government according to the category of taxes. It ignored the division of power between thecentral and local government especially the legislate power of tax. Our country is a large country, the level of economic growth and the natural condition of every place are not balanced very much, financial ability and tax source condition also have great difference. This demand central government to compose the local government certain tax power, especially the legislate power of tax. So it can make local government establish some policies of tax revenue according to local conditions and organizes financial income efficiently. This can raise local government's enthusiasm to assemble wealth accumulate wealth, and help government implement function efficiently. Local government can use the lever of tax to controls economy, so make entire national economy healthy, developing by order. From this point the division of tax power has extremely important meaning. Additionally divide the tax power appropriately will be helpful to establish the system of our country's tax law system. It's also helpful for the local government to reform the relation between tax and fee and the system of finance and taxation with system of tax distribution as major content. Nowadays, in the aspect of the tax power division, our country still uses the model in planned economic system. The local government has no legislative power of tax basically so that the local government use tax lever to adjust economy gets strongly restriction. The long-term vacancy that has caused local tax function cannot effective operation for local economy it also affected the national function of tax plays fully.Discuss the tax power how to normalize and divide further, is not only to meet the needs of market economic development, and also is the need to establish the public financial system. At the same time it's the need to coincidence with WTO rule and standard the government behavior. So, we should regard tax power and its division as an important problem in the next step of the finance and taxation system reform of our country. Just according to above-mentioned situation, this paper discusses how to improve the tax power and how to divide the tax power. This paper is comprised of three parts. Its main content is as follows: The first part is to analyze the tax power theoretically. The tax power should includelegislative power of tax;implement power of tax, judiciary power of tax. It is a part of the country power, so it has the character of main body fixed, legal and united. At the same time according to tax power can be divided from longitudinal and lateral two ways. The paper introduces some kinds of types of tax division. Then introduce the theories about tax division, which is mainly concrete on "fiscal decentralization" .At last the writer makes a briefly review of the typical country's tax power division model.The second part analyze tax power's situation in China and the mainly problems of it. Now, the existent problem of our country's tax power is mainly as: First, tax power does not embody the legal principle of tax;secondly, the tax power division does not quite reasonably;thirdly, it is non-standard that the local government uses the implement power of tax;finally, the tax judicial system is still dependent. It is serious to be intervened by local government, and cause the professional judicial strength of tax to be below.The third part identifies the tax power reform goal. We should establish the rule by law of the tax power with legal system, let the local government have appropriate legislative power of tax, straighten the implement power of tax step by step;at the same time, the central government should have more judiciary power of tax rather than the local government. Then the paper put forward the principle which the tax power reform should follow. On the preceding foundation of analyzing comparison, the writer put forward some own views and suggestions about how to improve the tax power condition of our country. First, we should decree the basic tax law;secondly, we should re-divide the legislative power of tax;thirdly, we should re-divide the implement power of tax;finally, we should build new type judiciary system,...