Under The Constitutional Perspective Of Central Fiscal Decentralization Research

In this era of constant change and transformation, the transformation of society and transformation of first starts from the economic field. State and government conform to the trend of The Times, with the economy is closely combined with the division of the central and local fiscal authority level make accurate, effective and practical principles and policies. Through improving the structure of the intergovernmental fiscal and intergovernmental fiscal system, and establish new place makes the better development of politics, economy and culture, has given the public welfare. In view of this, this article attempts through the analysis of the concept of fiscal decentralization characteristics, the significance, problems and reasons, finally put forward reform proposals. This paper mainly divided into the following several parts:The first part firstly describes the meaning of fiscal decentralization, expounds the connotation of the separation of powers and the concept of fiscal decentralization, and the relationship between fiscal decentralization and governments, deep understanding of the concept of fiscal decentralization attributes; Secondly, from the human rights protection, power restriction, decentralization and local autonomy theory from three aspects, clarify the constitutional foundation of fiscal decentralization. On this basis, from promoting fiscal power law and perfect the system of public finance two against the constitutional meaning of fiscal decentralization.The second part is from the current situation of fiscal decentralization. Specifically, the first is to review our country has seen revenue form of organization and distribution. From the perspective of fiscal decentralization between our government taxation structure change, roughly divided into three stages, namely, the transition from the centralization and decentralization, fiscal period and expenditure, and now the tax fiscal period, by comparing three stages of evolution and it can be seen in the fiscal decentralization system, the relationship between central and local government. Second, points out problems existing in China’s fiscal decentralization system. Problems in our country between the central and local governments in fiscal decentralization system configuration of the financial powers and responsibilities is unreasonable, the provincial system reform under incomplete, incomplete, transfer function defects and deficiencies in three aspects. Fiscal decentralization reform is not only an economic problem, is also a question of the constitution and laws, clearly stipulated in the constitution: "the state respects and safeguards human rights", fiscal decentralization in the system configuration and the division will comply with the constitution, constitutional essence manifests the power restriction and the guarantee of human rights. In addition, find out the insufficient belongs to discover problems, to analyze and solve problems for the rest of the article. Finally, in order to constitutional dimensions in view of the problem analysis.-lack of financial constitutionalism, from the aspects of theory and practice aspects, imperfect laws and regulations, the government financial allocation factors such as nonstandard analysis.The third part are analyzed and discussed based on the perspective of constitutional law outside fiscal decentralization practice and bring us enlightenment. Around the United States, France and Japan three main capitalist countries divided between central and local fiscal decentralization and the transfer payment relationship. Among them, the United States is a federal fiscal decentralization mode; France is a unitary state centralized fiscal decentralization mode; Japan is a unitary model of moderate fiscal decentralization. These three decentralized model is very popular in the world today three fiscal decentralization model, common features are: the fiscal hierarchy is relatively reasonable, on the basis of the guarantee efficiency, government financial power can run effectively; Have a comparatively complete financial legal system, to guarantee the financial power of rigid standards; Transfer payment system is perfect, very good division general transfer payments and special transfer payments, guarantee the smooth operation by the national finance. Through the analysis of the three countries epicenter to fiscal decentralization and research, to find a suitable for China’s financial development path model, or reference advantages make up for a lack of their own.The fourth part, from the Angle of constitutional law, strengthen and perfect our fiscal decentralization put forward some Suggestions and views. Can put forward reasonable division of central and local powers, promote government hierarchy "flattening" design; To improve the distribution of the central and local government, and gradually improve the distribution of local government, highlights the autonomy of local government; Perfecting the transfer payment system between the central government and local government, in clear the goal of transfer payments, at the same time, the principle of perfecting the transfer payment forms; Accelerate the reform of the governments at the provincial level, through "made county", "township finances county tube" and improve the local tax measures such as the following system reform at the provincial level. By strengthening and perfecting China’s fiscal decentralization system construction, respond to today’s "governing the country according to law" and "governing the country by constitution".