Study On Local Legislative Power

Tax is the mother of the politics, and it plays an important role in raising finance income, regulating and controlling the economic operation, and adjusting income distribution,The tax law enforcement system is an important part of national governance system.A complete tax law system and normative enforcement of tax law are the guarantee of the lasting political stability of our country. However, the distribution of tax legislation and the lack of local tax legislative power has caused a series of problems, which directly affect the function of our country’s tax revenue, and the development of local economy has formed a restriction. Therefore, it is of great significance for the coordination of the relationship between the central and local governments to develop the economy of the local economy.This paper analyzes the current situation of China’s local tax legislative power, Including the existing problems and reasons, through the comparison of the tax legislative power of the western countries, and puts forward suggestions to improve the local tax legislative power. Considering of China’s centralized administrative system, Tax legislative power is necessary to focus on the central government, foe strengthenning the central macroeconomic regulation and control, to ensure the national tax system. At the same time, with the rapid development of China’s economy, the local government plays an increasingly important role in the whole economic situation. Taking into account the natural conditions and economic development of different regions, in order to make the tax legislation more fit the actual, the right to give the local tax authority, which is the trend of the times.However, the adjustment of the tax legislative system, is a complex system, it Can not be completed immediately., need to explore from theory to practice Continuously. First, from the legal perspective, need to solve the problem of the lack of legal basis, to amend the constitution or the formulation of tax law, from the legal level to give a clear legal basis for local tax legislative power. Secondly, in the legislative level, also to take full account of local tax legislation, legislative authority, and the relationship between local tax legislative power and the central tax legislative power, how to strengthen the supervision of local tax legislative power. This is the main research and thinking of this paper.