Research On The Expansion Of Local Tax Legislative Power In China

This article applies the method of text analysis and empirical analysis, based on the current situation of the local tax legislative power of our country, the lack of analysis and combing the relevant academic point of view, for the modernization of national governance and the implementation of the tax legal doctrine under the time background of giving and the expansion of local tax legislative power in China further discusses the necessity and feasibility, and expand the path selection of local legislative power under the current legal framework put forward its own views. Full text is divided into six chapters.The first chapter is introduction. Article firstly analyzes the background in the era of the rule of law and comprehensively deepen reforms to increase local tax legislative power under the topic research of academic value and practical significance, and within the foreign research status, especially around the "tax legislative power points", "tax legal doctrine", "tax authorized legislation propositions such as" academic controversy,comments are reviewed. Secondly, introduced the main research method of this article, and the concrete is explained in this paper, the research train of thought and academic point of view. Finally, simply described in this paper, the structure of the arrangement.The second chapter overview for the local and local tax legislative power. In defining the basic concepts related to local tax legislative power at the same time, focusing on "local" the connotation, hierarchy and etc. It analyzes the legislative body. This paper argues that: local tax legislative power configuration shall not violate the current "legislative law"; Enjoy the local level of the tax legislative power should be limited to the provincial government; Should be provincial authorities and non-governmental agencies enjoy tax legislative authority.The third chapter to local tax legislative power configuration of research both home and abroad. This part in the summary, on the basis of local tax legislative power configuration status quo at home and abroad, focus on the issues of China’s local tax legislative power configuration to do the analysis, find out the our country and foreign gap in this aspect. Local governments in China in general is in a state of lack of taxing power,where the current part of the legislative power is obtained through extrajudicial way, far from supporting the situation of local autonomy, and far cannot achieve the requirements of the fiscal and taxation law. Typical western countries local tax legislative power configuration experience can provide some for the solution of the problem in our country.The fourth chapter is to expand the theoretical basis and reality basis of local tax legislative power. Theoretically, local tax legislative power is not conflict with the tax revenue legal doctrine, place the exercise of tax legislative power is constitutional principles and fit tax legal doctrine; By the practical level, expand local tax legislative power is to promote the government takes office, promote economic and social development, to carry out the taxation law and finally realize the needs of the modernization of national governance.The fifth chapter expand local tax legislative power to the realization of the path.Aiming at the existing problem of local tax legislative power in China, combining the analysis of the text of the legislative law, and theoretical study, this paper discusses the specific path of expanding local tax legislative power put forward its own views. Local tax legislative power does have the necessity of expanding, but give the local tax legislative power should have certain principle, otherwise the power of the local tax legislative power will be uncontrollable, so local tax legislation to establish the power list. In order to fit the tax legal spirit, don’t break the principle of the legislative law, and establish the special authorization is given priority to with authorized by law, we advocate complementary pattern of local tax authorized legislation.The sixth chapter is summarized, and also expounds the author for tax authorized legislation and some cognitive tax legal doctrine, and the prospects for the fiscal and taxation system reform in our country is prospected.