Research On The Legal Safeguard System Of Local Fiscal Autonomy

Finance is the foundation and pillar of national governance.A scientific taxation system is the institutional security arrangement for the optimization of resource allocation,the promotion of social justice,as well as advancing the development of law rule."The history of the financial is the development of finance",which has been confirmed by the historical of all the countries.The realization of China dream must rely on the financial support.In the context of building a country that full of democracy and the rule of law,both the macro reform and the micro adjustment should be carried out in the framework of the law.The local fiscal autonomy is the country’s fiscal system that concerns not only the implementation of government’s duty,but also the realization of the rights of citizens.In the development process,the local governments are playing a more and more important role in the financial operations,which have attracted great concern by their citizens.The achieving of the balance of interests and the maximization of national basic right,as well as the efficiency improvements of using state funds are the highest ideals in finance area. Since the tax reform, the related exploration in local fiscal autonomy fields have obtained significant value.But in recent years,the implementation of the tax system led to high degree of centralization,revealing a series of local financial autonomy issues threatening to itself. The exercise of power ought to be constrained by the law.The weakness of local financial autonomy is a reflection of the lack of direct constitute foundation and national law.The construction of local financial autonomy should be based on the protection of laws.As a result,it is an important mission to construct a law guarantee mechanism to provide the beneficial seeking.Firstly,the liaison offices in Beijing are working hard to beg for financial support from the ministries directly under the state council,which have led to the dilemma of local financial autonomy. With this serving as context, the discussion below examines the definition of local financial autonomy;Secondly,the paper try to analyze the situations and problem in finance area,on the basis of the comparative analysis of other nations’ financial systems;Finally puts forward some specifically countermeasures to improve the legal system of the local financial autonomy.From the perspective of law,a definite orientation setting for local financial autonomy should be proposed in the constitution and the law.In the context of The Fourth Plenary Session of the 18th Congress of the Communist Party of China which aims for improving a socialist system of laws with Chinese characteristics,the realization of the democratization and legalization of finance should be a priority for all.