The Historical Evolution Of The Division Of The Central And Local Tax Revenue In The New China

Constitutionalism is inseparable from the separation of powers and checks and balances of, not only to establish effective horizontal direction of power restriction, also can not ignore the perpendicular to the direction of the power allocation, especially China, a country with a long centralized political system history. Central power tends to centralized management, the local authority also have their own regional interests and the division of powers between the contradictions in the fiscal and taxation is particularly prominent, therefore the author from New China finance and taxation system evolution this angle to observe China’s central and local tax right partition found of new China finance and taxation system in the central local decentralization balance after several turning, from absolute upper central tube to the subject of the central government to local governments, to now the tax system under the central gradually erode the interests of Local Taxation, is the central government and local government in the game process.The contents of this paper along the vertical axis of time is divided into the following sections. The first part is the introduction, which introduces the purpose and significance of this study. The second part mainly discusses the fiscal and tax system before the liberation and the reform and opening up, as well as the source of the division of fiscal power between the central and local governments. The third part introduces the beginning of reform and opening up to the 1994 tax reform before the fiscal responsibility system, the source its development and its influence on after the 1994 tax reform. The fourth part discusses the 1994 tax reform brings to China’s fiscal and taxation system of influence, and specific provisions of the reform of tax sharing system and application. The fifth part mainly focus on 2004 new tax system reform content and flexible explained, expounds the establishment of tax sharing system 10 years after the tax status and remains the problem. The sixth part is the summary and outlook, which is the final summary before the end of this article, and try to put forward some suggestions and opinions.The author mainly through the establishment of new China after the promulgation of the policy documents, laws and regulations, and other text, after the inspection of the new China’s founding in different periods of fiscal policy, tax system. In social and economic status is not the same in different periods, fiscal and taxation policy and taxation system for economic development, cultural establishment has very important influence, especially the influence on legal culture and system culture is profound.