On The Legal Regulation Of Tax Legislation Rights In China

As the basic economic system,tax system is always a key point of the legislationin our country. It decides the regular procedures to govern the right to legislation of taxwhich as a core part in the legislation of tax. Since Reforming And Opening, the countryhas realized the importance and necessity of the legal regulation in the tax legislative,mandated the State Council to legislate the tax laws based on the situation of economicdevelopment, launched reform in system of tax distribution and repartitioned the rightsto the tax legislative in central and local. But there are many problems in the process ofconstructing a reasonable and scientific mode of the legal regulation in the taxlegislative, so it needs the research of the government and scholars for the aim that solvethe problem perfectly.This text which includes four chapters mainly focus on the regulation of horizontalconfiguration and the longitudinal configuration of the right to legislation of tax.In the chapter01, there will be a overview for the right to legislation of tax, andelaborate the definition,object, characteristic, partitioning patterns,and then point outthe definition and necessity of governing the right to legislation of tax.In the chapter02, it will point out the status in quo of the said question in ourcountry subject to the examples, the adjustment of rate of energy tax in xin jiang, localgovernments are in debt heavily. And then analysis the problems in the part ofhorizontal configuration: there are lack of the support of construction and laws; thereare too many legislations based on the mandate, what caused the legislation hierarchy ina low grade; the tax legislations of government bodies are lack of public opinion, whatmakes the benefits of taxpayer injured. At the end, analysis the problems in the partof horizontal configuration: tax legislative power is over centralized in the centralgovernment; there are too many behaviors that ultra vires and abuse of power in localgovernment. In the chapter03, it will focus on the reasons what caused the problems in thesystem of the regulation of horizontal configuration and the longitudinal configuration.The reasons what lead to the problems in the regulation of horizontal configuration: thelack of tax revenue legal principle in our country; it is against the basic requirements oflegislation that the mandate of The National People’s Congress and its standingcommittee; the problems what happened often is that “department interests standard” inthe tax authorities; It is lack of public participation in tax legislation of administrativeorgans,and Technology is not complete.The reasons what lead to the problems in theregulation of longitudinal configuration: Improper subject in repartitioning the rightsto the tax legislative in central and local; the disunity between the local and central inthe power over personnel,financial and tax; it decides the decline of local tax legislativepower that the administrative decentralized system.In the end, it will throw out the suggestions on the regulation of horizontalconfiguration and the longitudinal configuration of tax legislative power. In the part ofhorizontal configuration, It needs tax constitutionalism as soon as possible, standard theauthorized legislative action strictly, legislate the “the general tax law” quickly. In thepart of longitudinal configuration, portion the tax legislative power between central andlocal government reasonably, point out the organs who has the tax legislative powerclearly and enhance the direction and supervision in the tax legislative power.It may contribute to the improvement of construction in ruling of law in the field oftax, to take the recommendation which improving the legislation of tax into practicefully, legislature as the general body to legislate the laws in taxes and administrativeorgans just as a complement body, distributing the central and local rights to taxlegislation reasonably.