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The Research On The Legal Issues Of China’s Fiscal Decentralization

Posted on:2016-11-23Degree:MasterType:Thesis
Country:ChinaCandidate:J L LiangFull Text:PDF
GTID:2296330461458788Subject:Economic law
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Fiscal decentralization is one of the main forms of contemporary distribution of power in the national government, and its distribution is reasonable or not related to a country’s power operation efficiency and safety. Currently in the field of fiscal decentralization have laws governing the use is not perfect, the lower level of existing laws and regulations governing the use is not prominent. In the allocation of expenditure responsibilities and financial powers, there are still no match, the division of powers is based on the lack of legal aspects and financial aspects of the relevant laws and regulations, and the effectiveness of generally low levels, decentralization of resources to support the conversion legislation is lagging behind, new resource support legislation has not yet formed, there is long way to go to achieve fiscal rule of law and other issues.Firstly, from the departure of economics and law at two levels, combined with the basic principles of fiscal decentralization, fiscal decentralization fully demonstrate the necessity and legitimacy. First, the economic theory supporting the practice of fiscal decentralization, mainly to promote competition and efficiency aspects of government from intergovernmental fiscal decentralization to start, decentralization helps government play to regional advantages, namely the local government level of understanding of local affairs better than the central government to provide public goods by local governments tend to be more in line with the interests of local residents, will help to improve government efficiency, but also because of the "full vote" exists, fiscal decentralization is often competition between governments, forcing Government to provide more public goods more competitive. Second, the legal theory supporting the practice of fiscal decentralization, fiscal decentralization embodied the power constraints, power and local self-protection law is precisely the pursuit of the ultimate value of the target, which coincides with the philosophy of law. Western countries for the successful practice of fiscal decentralization points the way, that a successful fiscal decentralization model must have a high degree of fiscal decentralization law, science and clear property rights powers configuration, appropriate separation of powers and the ability to maintain the central macro-control uniform characteristics. So in the process of fiscal decentralization, in order to make our fiscal decentralization embarked on the road of the rule of law, we must abide by the legal separation of powers, powers and resources to match the appropriate separation of powers principle.Secondly, further resolve from both horizontal and vertical dimensions, analysis of problems in China’s fiscal decentralization and appropriate reference to successful decentralization experience in developed countries. First of all, this world-wide search for fiscal decentralization and successful deals, and to analyze the reasons for the success of its decentralization, fiscal decentralization in China provide directional guidance. Secondly, from the historical practice of fiscal decentralization in China to sort out, to find out the problems in the practice of fiscal decentralization, to solve the problem. Problems of fiscal decentralization in China is mainly concentrated in the Division, financial and legislative resources lag configuration, and so on. Responsibilities primarily involves the orientation of government functions there is a degree of ambiguity and Legal Division were not enough clarity on government functions, principles of Division of government functions is often too and perform poorly. While the financial configuration includes both allocation and fiscal transfers. Allocation focused on flaws in the legal system in the field of taxation, including areas such as tax law, tax law, tax supervision, more specifically, the source of most tax legislation, tax legislation of lower level; tax enforcement is mainly reflected in the two sets of tax national tax and land tax system in terms of tax privileges, tax practice level there are overlaps and conflicts. But that the tax supervision was reflected in the provisions of law regarding tax oversight responsibility on the one hand specific enough, resulting in poor execution. On the other, embodies this fault responsibility investigation is not in place, resulting in tax law enforcement often becomes a mere formality. While shown as financial transfer payment transfer payment of lower degree of rule of law, lack of a legal basis for authoritative effect; transfer payments calculated the lack of uniform standards, lack of regulation between the provincial and the provincial laws and regulations for the following transfer payment. Path of fiscal decentralization in the rule of law in China is so long, there is an important reason, namely because of its long tradition of rule, lack of rule of law concept of fiscal decentralization, legislative resources and fiscal decentralization support conversion lag problems.Finally, this paper presents recommendations to improve the legal system of fiscal decentralization, which is the core of this article, is the essence of the whole thesis lies. In order to make our fiscal decentralization into the orbit of the rule of law, separation of powers in the field we have to arise as a breakthrough, to find the appropriate solution. Specifically, an increase in the powers in the field of legal basis for the division of powers, and further refine the relevant provisions of division of powers and clear all levels of government powers. Configuring the field will have to improve the level of financial tax legislation, the tax reverted legislative authority in the field of tax law enforcement will have to straighten out the relationship between the two sets of tax collection system, in due course, can be two sets of tax collection systems into a set. Further strengthen tax enforcement supervision, strict supervision and enforcement of tax-fault liability. In the financial transfer payments only to increase transfer payments to the relevant laws and regulations, but also to raise the level of the law, but also the financial transfer payment amount unified computing standards, developed between the provincial and inter-provincial transfer payments to government laws and regulations. Construction of fiscal decentralization in terms of legal concepts, it is necessary to establish the concept of legalizing fiscal decentralization, the second is to speed up the financial resources to support the decentralization of legislative conversion.
Keywords/Search Tags:fiscal decentralization, statutory decentralization, the separation principle, legislation hierarchy, legislative level, the legislative resources support
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