On Fiscal Decentralization In China's Legal System Is Constructed

Long since the very time, the problem of fiscal decentralization has been the prominent question that puzzles the Chinese finance educational world and the economic law world . Around issues such as what is fiscal decentralization , whether the fiscal decentralization is needed, what is the degree of fiscal decentralization ,as well as how to divides the property rights governance, how to standard the law system of fiscal decentralization and so on .legal framework appeared all sorts of disputes and the discussion. Especially after the tax systems reform in 1994, because of problems and the insufficiency in finance system, it is urgent to construct a set of perfect law system of fiscal decentralization . However, up to now , it is describe as "the unified leadership and the level-to-level administration unifies", "the national implementation central committee and the place tax distribution system" in our document .Now looked like that, these concise indicates the legal color to be insufficient, and it is unable to practice and adapt the financial function need under the modern market economy condition. Based on these reasons:The first part of this article attempts to crystallize other special function of finance in our country 's present stage: is stability and the growth of the economy, the income assignment, the resources disposition and the society optimize. After that the article defined the concept of fiscal decentralization and clarified different opinions about it. This article emphatically analyzes the significance of fiscal decentralization. It is advantageous to enhance the efficiency, to the government innovation, it establish a limited government. It is the significant and the necessary to construct socialism well-off society.The second part of the article emphatically analyzes the practice of fiscal decentralization condition of the fiscal decentralization in China. The practice was divided into two big stages: the one before 1994 and the one after 1994 . Before 1994. Based on these two big stages , the article analyze insufficiency of our country tax distribution system reform .the performance is: The place lacks the stable large...