Study On Vertical Configuration Of Tax Legislative Power In China

The tax related to the country and the people’s livelihood, along with the reform of the tax system of continuous improvement, the disposition of tax legislation has become the core content of Taxation relationship. As a major initiative-- tax source of revenue to between the central and local governments are rational and efficient allocation of the vertical configuration of tax legislative power of the main problems. This is not only related to the corresponding government powers and financial authority, but also related to national economic development, the central macro-control, the regional balance development, and ultimately affect the daily life and social stability of each taxpayer. In recent years, with the continuous development of economy and society in China, the local tax legislative power within the legal framework to highlight the problem of lack of legislative power is not clear, the central and local division of the legislative power of tax; at the same time in the local legal frame work through a mass of levy, tax refunds, abuse of tax legislative power to local fiscal revenue the problem of. These problems mainly show that are in urgent need of vertical configuration of tax legislative power mode of our country is perfect, worthy of our in-depth study.On the basis of western countries under the rule of law on the legislative power of tax allocation on the longitudinal mode, according to the tax legislative power of its own characteristics, explore the influence factors of configuration mode, find the vertical configuration of tax legislative power model is suitable for the current situation of our country based on the current situation and problems of vertical configuration of tax legislative power of the proposed to improve the current configuration scheme and related supporting system.In this paper, starting from the legal point of view, based on the above research, put forward the corresponding recommendations: in the vertical configuration of tax legislative power should be based on the centralized mode, the appropriate local tax legislative power; at the same time should formulate tax basic law legal compliance with the set of rational allocation;on the basis of the establishment of tax legislation, legislativehearing, the committee review system to ensure that the vertical configuration of tax legislative power to implement.