The Treasury Centralized Collection And Payment Legal System Research

Law is one of the most important tool of a country, and is the basic principle of adjusting social relations, and also is an important means to assure the good order of society and economic. The 18 session of the fourth plenary session of the Communist Party of China for the first time in the form of the whole research deployment comprehensively promote the basic strategy the rule of law, governing the country according to the law has been proved to a new high level by the CCP and our country. Therefore, the management system of the stateto be under the rule of law and standardization has become an inevitable trend. In the process of governing the country according to law, the national treasury management system is one of the most important system of the field of fiscal and tax of our country, and should be into the orbit of the rule of law of the national finance tax system. At present, the national treasury management system reform in our country has been going on for more than 30 years, the treasury centralized collection and payment system has been conducted for more than ten years, but we did not have the law for the treasury centralized collection and payment system, and administrative rules and regulations formulated by the state council in the early 1980 s still apply, and it doesn't adapt to the present situation of China. The national treasury management system as an important content of the financial management system in China, should be under the rule of law, in the future for a period of time, revising and improving the relevant laws and regulations of the state treasury management is the task must to be finished of construct a country under the rule of law.The treasury centralized collection and payment system is recognized as the core content of modern national treasury management system. It calls for on the basis of the state treasury single account, the fiscal revenue and expenditure are to be supervised by the state treasury. The state treasury centralized legal system is comprised by the law standardizing the treasury centralized payment activities. To establish and prove the legal system of national treasury centralized collection and payment, is an inevitable requirement of the construction of China's rule of law in our country.This paper is divided into five parts to discuss those issues, first of all, the first part is an overview of the treasury centralized collection and payment system, including the conception and the function of the treasury, and the main content of the treasury centralized collection and payment system, and the historical evolution of the treasury centralized collection and payment system in China, the significance of the national treasury centralized collection and payment etc. The second part mainly elaborates the necessity of the treasury centralized collection and payment system in our country under the rule of law, and it's main content under the rule of law. The treasury centralized collection and payment system to be under the rule of law is not only the needs of development of the socialist market economy and promote the public finance, but also the needs of construction of China under the rule of law, and consolidate the reform's achievement. The main content of this legislation is analysis by those three aspects: the body, content of the legal relationship, and the legal responsibility. The third part is mainly about the problems of China's legal system of the treasury centralized collection and payment, and analyzing the cause of problem. The treasury centralized collection and payment legal system in our country has many problems: there are so many subject, the structure of right and responsibility is imbalance, and lack of legal liability. Mainly because of the legacy of the planned economy system, the influence of sector interests and local interests, and the disadvantages of delegated legislation.The fourth part is mainly about the treasury centralized collection and payment legal system in the major foreign countries, and to have an comparative analysis, and to find the experience and enlightenment suitable for our national treasury centralized collection and payment legal system. The fifth part puts forward some suggestions of improvement of our country's treasury centralized collection and payment legal system, including the guiding ideology and principle of improve our country's treasury centralized collection and payment legal system, and some concrete improve measures of our country's treasury centralized collection and payment legal system.