The Study On The Separate Tax System Of Local Tax Legislative Problem

In the modern market economy condition, Endowing local certain tax legislative power is to establish and perfect the system of local taxes the important guarantee, also correctly handle the relationship between the central and local financial premise and conditions. Establish a set of complete system and complete structure local taxation law system is to guarantee the normal operation of local government functions, ensuring the local government effectively provide the objective requirement of public goods. Scientific definition of the central and local taxation legislation jurisdiction, involve between central and local governments of financial allocation relationship, and involve local government legislation and law enforcement and judicial departments configuration of between series of problems, such as taxation. The central and local taxation legislation jurisdiction national taxation system division system is the important constituent, China is the current and future perfecting the tax and financial system, promote local taxation system is established and the national tax system innovation need addressing a major problem.The first part of this text put forward for introduction, the research background, purpose and meaning.The second part of this text to a local tax legislative connotation and features of defined and analysis, also further clarifying the local tax legislative concepts superior taxation. Meanwhile also involves our current main contents of tax-distribution financial system.In the third part respectively from the law, economics and sociology perspective, this paper analyses the theoretical basis of local tax legislative from where the level of public goods, starting with the local tax legislative scientific proof existing intrinsic theories support. Through the analysis of its theoretical basis, raises the reality of establishing local tax legislative necessity.This paper summarized the fourth part of our local tax legislative situation and problems of legislation, the current tax legislation still mainly concentrated in the central, local only some sporadic of local taxation legislation, tax already "in tatters." legislative power China's current tax legislative, there exist many problems: legislative level is low, tax legislative highly centralized, etc.The fifth part by the method of comparison, analyzes the United States, Japan, Germany, France four different taxation mode, put forward a series of local tax legislative perfecting suggestion measures.This paper put forward a series of perfect sixth part of our local tax legislative principle and path, from a constitutional revision of the rules formulated $tax law.