A Study Of The Vertical Division Of Tax Legislative Power In China

The reform tax system has been put into practice for nearly20years, which has played an active role in straightening out the central and local distribution relationship and strengthening the central macroeconomic regulation and controlling ability. However, with the actual development of China’s politics and economy, in this system, the disadvantages of the highly concentrated central tax rights are also increasingly apparent. Facing the situation, the fiscal and taxation system reform,"improving the local tax system, establishing a modern financial system, and developing both the central and local initiative," is requested in the Third Plenary Session of the18th Central Committee of the Communist. Therefore, on June30th,2014Central Committee of the Communist of China deliberated on and passed’The Overall Plan of Deepening Reform of Fiscal and Taxation System", proposing goals of deepening the reform of tax system, advancing the law-based tax administration, further straightening out the partition of the central and local income, which opened up a new round of tax system reform.In the new reform of the fiscal and taxation systems, the goals of improving the local tax system, deepening the reform of tax allocation, law-based tax administration and establishing a modern financial system can’t do without the reasonable and legal division of Tax Legislative Power between the central and local governments. Moreover, the division of Tax Legislative Power is the core of tax right division, one of the important contents of deepening the reform of tax allocation, the sufficient condition for elucidating the division of the central and local income, the necessary condition to improve the local tax system, the request of law-based tax administration and even the significant guarantee of establishing modern financial system in our country.Nevertheless, the Vertical Division of Tax Legislative Power in China is highly focused on the centre for long time, the local has limited even no substantial Tax Legislative Power. According to this, this thesis based on the analysis and reference of the existing theoretical research, analyzes the unreasonable problems and its causes of the Vertical Division of Tax Legislative Power in China by comparing with other countries’adoption of Vertical Division of Tax Legislative Power, learning the lessons as well as experience, and connecting with the concrete configuration that is put forward according to our country’s actual national conditions, including establishing division principles, perfecting the legal basis of division, taking the method of scientifically detailed division and the specific scope of division. The conception of the specific division is a key point of the thesis.Besides Introduction and Conclusion, the thesis contains mainly four parts:the first part firstly analyzes the general theory of the legislative power and its classification. The discussion of the relevant concepts and characteristics of the legislative power as well as the theory of the legislative power division are the theoretical support of the further analysis of Tax Legislative Power and its related issues. Then the thesis defines the connotation of Tax Legislative Power and concludes its characteristics. What’s more, it discusses the principles of Tax Legislative Power, and analyzes the influencing factors of the vertical division of Tax Legislative Power and introduces the general form of the vertical division of Tax Legislative Power adopted internationally.At first, the second part expounds the present situation of our tax legislative power in its vertical division, including the legal basis of tax revenue legislative power vertical division existing in our country and the specific legal provisions and the content which the local and centre commonly share. Moreover, the thesis analyzes the problems and causes of the vertical division of Tax Legislative Power in China. Since the main problems in Vertical Division of Tax Legislative Power is that there are few and even no substantial tax legislative power I our country. Thus, at the end of the thesis, it gives a key analysis of the necessities and feasibilities of carrying out the local tax legislative power in our country.The third part offers the fourth part the foreigner experience about how our Tax Legislative Power should be divided for reference. This part selects four typical patterns countries of Vertical Division of Tax Legislative Power, such as America, Japan, German and France. According to the detailed comparison and reference of the four countries’ division patterns, the thesis makes a conclusion of the specific revelation of Tax Legislative Power on Vertical Division in China.The fourth part is the key part of this thesis. On the basis of the previous three parts, this part puts forwards a conception of perfecting the Vertical Division of Tax Legislative Power in China, and contains the establishment of the division principle; the advice of perfecting the present law of Vertical Division of Tax Legislative Power, for example, Vertical Division of Tax Legislative Power should be included in Constitution, Legislative Law should be modified, a local tax legislative power should be established, and The General Rules of Vertical Division of Tax Legislative Power which is related to the specific provisions of tax legislative power vertical division, etc. should be introduced. Finally, the thesis puts forward the concrete conception about how Tax Legislative Power makes vertical division specifically, including the specific division method, the specific scope, and discussions about the level of the division and the method of monitoring the legislative subjects in the level.