The Research On Local Tax Legislative Power In China

Tax legislative power is an important part of state legislative power. It refers to the power of enacting, explaining, supplementing, revising, abolishing tax regulatory documents by state authority and the other institutions exercising function of tax legislation according to law or authorization. Vertically, tax legislative power can be divided into central tax legislative power and local tax legislative power. Under the development goals of deepening the tax reform in our country, clearing the division of the central and local tax legislative power, clearly giving legislative power to local authority has important significance on the realization of the tax reform goal of optimizing allocation of resources, safeguarding the unity of market, promoting social fairness and realizing national long-term stability. Giving legislative power to local authority helps to regulate the behavior of local governments, strengthens the macroeconomic regulation and control of central government to the local economic development, and helps citizens join into the construction of national tax legal laws. Giving legislative power to local authority conforms to the development direction of China's taxation system reform, and conforms to the essence requirement of China's deepening taxation system reform. Giving legislative power to local authority both has theoretical supports, including local autonomy theory, fiscal democracy theory and fiscal decentralization theory and has practical necessity and operational feasibility. At present, China's local tax legislative power has problems of unreasonable division of central and local tax legislative power, the exercise of local tax legislative power is not independent, local tax legislative power is irregular. In order to solve the previous problems effectively, first of all, clear the central and local tax legislative power, give some legislative power to local authority; then, make clear the exercise body of local tax legislative power, clear the legislative responsibility of the provincial people's congress and the provincial government; at last, strengthen the supervision on local tax legislative power, guarantee the local tax legislative power run legitimately and efficiently.