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China's Central And Local Tax Jurisdiction Legal Research

Posted on:2007-11-22Degree:MasterType:Thesis
Country:ChinaCandidate:S Y ZhangFull Text:PDF
GTID:2206360185484931Subject:Economic Law
Abstract/Summary:PDF Full Text Request
The proper financial relationship between the central government and local governments is a great task of China financial system reform. As the main part of financial power, how to allocate the tax power is particularly important. The current distribution pattern has been established in tax allocation reform of 1994. It's a reform which tried to solve the allocation of tax power under institutional and normative frame, with a purpose of centralizing financial power. Although this reform suited the economy development and pushed the allocation of tax power between central government and local governments, it has caused new problems as a result of centralizing financial power and discentralizing responsibilities. This article points out problems in allocation of tax power between central government and local governments and makes some suggestions.With four parts, this article discusses tax power allocation from a legal viewpoint. The first part is a general analysis of tax power allocation between central government and local governments. To discuss relationship between vertical governments, here tax power is represented as: the power of government to obtain tax revenue for performing their public responsibilities without payment, and it's allocation between governments of all levels. The tax power includes the legislative power of tax, the administrative power of tax and the distribution power of tax. The second part is the allocation of tax power between central government and local governments in some foreign countries, and its inspirations for us. By comparing some foreign countries' practices, we can conclude that: tax power allocation must be institutional and normative; the tax power of central government should be stressed, and at the same time, local tax system also should be taken into great consideration. What is more important, the tax power allocation must be in accordance with actual situations in one country. The third part is the current situation of our tax power allocation between central government and local governments, the problems and its reasons. The problems: legislative power of tax is too centralized in central government; both two...
Keywords/Search Tags:tax power, legislative power of tax, administrative power of tax, distribution power of tax, power to perform responsibilities
PDF Full Text Request
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