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In Perspective Of The Relationship Between Central And Local Government Financial Power Balance With Routine Power

Posted on:2015-11-30Degree:MasterType:Thesis
Country:ChinaCandidate:W J XiaoFull Text:PDF
GTID:2296330422984755Subject:Constitution and Administrative Law
Abstract/Summary:PDF Full Text Request
Central and local government financial authority and powers to configure and balanceproblems is an important issue, how to configure property rights and powers betweengovernments is an important task for Constitutional Studies. Originally under the taxsystem where property rights have been greatly restricted, and now the new taxreform,“Business tax reform VAT”to make local governments more fiscaldifficulties. Taxes to keep the central focus, and local government powers did notdecrease with decreasing taxes. Those big numbers and easy access to the propertytax center, but relatively few central powers; while local governments need toaddress not only the affairs of the region, but also responsible for the implementationof central policies, leading to serious financial power imbalance of powers in the“Business tax reform VAT” more difficult.Based on this, the “Business tax reform VAT” after the local government on howto protect their property rights to create a financial system and the balance of powerswould be an important issue. Under the existing financial system does not change thepremise of a clear division of powers between central and local is the first step. Whilelocal governments in addition to relying on financial transfers from the centralgovernment to alleviate part of the fiscal pressures, local governments should activelystrive to achieve self-protection, and encouraged the new sales tax after the maintaxes to protect local government finances.Firstly, the right to engage in, elaborates the connotation and characteristics ofpowers, property rights and expenditure responsibilities, powers and relations,property rights, expenditure responsibilities were discrimination; and to central andlocal property rights, powers specified in the laws of our country and the presence ofdo a brief overview of the problem; financial authority and powers of the second partof historical change and the new tax reform unbalanced “Business tax reform VAT”its effects are analyzed; third part focused on local government in the “Business taxreform VAT” after its financial power and how to maintain the balance of powers.From the construction of the guiding ideology of the financial system, foreignexperience for reference, and improve the central and local fiscal subsidy system andhow to tap the local government ’s own financial resources were discussed.
Keywords/Search Tags:Business tax reform VAT, Property rights, Powers, Transfer payments
PDF Full Text Request
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