Local Tax Legislation Research

With the deepened reform and opening, China has changed the role of "Country of Owner" to "Country of Revenues". Among the countries of revenues, tax is the main source of government's revenue. With the development of economics and politics, the demand of providing more funds on culture, education, protection of environment, traffic, social welfare and medical treatment from public is increasing year by year and having the characteristics of diversification. In the frame of multilevel government of our country, the local governments will meet the demand of public directly and have more responsibilities on providing more service to public, compared with the central government. Thus, the local government should have enough funds to meet the above demand. Theoretically, the finance of local government should maintain balance. However, local governments do not have the legislative for a long time which causes the problem that revenue of local government would not increase as quickly as the expenses increase. The centralized legislative of central government and adjusting the revenue policy at discretion reduce the revenue of local government. All these unreasonable policies lead to lack of funds for local government. With those difficulties, central government presents the policy of guiding revenue on 17^th convention of CPC in order to transfer and add the revenue to local government. To think the policy carefully, you will find that this policy is contravening the essence of revenue of our country.Legislative right of revenue is the core and basic rights of revenue. It relates with not only the stability of nation, correspondence of national economics, but the respect to human rights and justice of society. If the local governments own the proper legislative of revenue, they will decide the distribution and ascription of revenue and have independent responsibility of deciding collection procedure and result of revenue while the local government will meet the problem of unstable finance if all local revenue items are decided by central government. Therefore, what the theoretical basic of legislation of local revenue is and how to create legislative of local revenue are the topics that we must do research on now.Based on the topic of "Rights That Local government Acquire From Central Government", I will state the legislative issue from the following parts:PartⅠ: IntroductionFirstly, through the policy of "Finance and Right" that central government present in the aim of solving the problem of lack of local revenue, I present my view of possibility of central government dispensing the legislative of revenue to local government. Secondly, stating the intention of writing this thesis is doing research on the theoretical basic of local legislative of revenue and divides the legislative of revenue between central and local government. Finally, to point out that the practical function of writing this thesis is to provide the theoretical support for creating the local legislative of revenue and procedure of creating which will benefit the local economy and right of serving for public.PartⅡ: The definition of Local Legislative of RevenueFirstly, based on the difference of legislative between central and local government, to analyze that local legislative has the authority of creating, modifying, and complementing and aborting local law of revenue and the characteristics of independence and localization of the authority. The local legislative of revenue has two aspects which are power and right of legislative. Secondly, I proved that our country has changed from "owner's country" to "country of revenue" through presenting the general theory of country of revenue and point out that the logical starting point of creating the local legislative of revenue is the essence of our country style of revenue. Finally, to point out that the central and local legislative of revenue benefits from each other and realize the rights of taxpayers though the two legislative have different range and functions.PartⅢ: Basis of Local Legislative of RevenueIn this part, author states three theoretical bases of central government transferring legislative of revenue to local governments. Firstly, at the aspect of finance, the measure enriches the local economy and meets the demand of deployment of resources efficiently. Secondly, the right of local legislative of revenue starts from the constitution right of citizen and local autonomy. Finally, it is necessary to deliver the legislative to local government.PartⅣ:Review of Current Status and problems of Local Legislative of RevenueThrough the review of current law and rule of law, author points out the current status of limited rights of local legislative of revenue in our country and the problem of lack of stable regulation of partitioning central and local legislative and the centralized power of legislative.PartⅤ:Construction of Local Legislative of Revenue in Our CountryFirstly, author analyzed the reform of revenue system from "match of finance right and administrative right" to "match of finance power and administrative right". Through analysis of this policy, author points out that this policy will not help solve the problem of difficulties of local finance and realize the civil rights. Secondly, after transferring the legislative of revenue from central to local government, local legislative should be in accordance with the central legislative from the three aspects which are deployment of power, complement of constitution and revenue law and establishment of authority of committeePartⅥ:Conclusion and SuggestionAuthor concludes the thesis and gives three suggestions on further research. The first is how to ensure the rights of taxpayers in authorities and make a revenue law of relating with the justice of revenue. The second is how to decide the power of fiance upon administrative right, acquirement and expense of revenue. The third is to clear the relationship among revenue of local government, income of ownership and income of charge.