Research On The Legal Problems Of Local Budget Autonomy In China

The state-owned energy enterprises in China's economic development occupies an important position in China's economic development and progress has a role can not be ignored.For a long time,countries with traditional energy companies by laws and regulations,policy more state investment loans and other aspects to the distribution of energy enterprises and development of resources,in terms of price and tax for state-owned energy enterprises to make concessions,energy companies get rapid development,and formed a monopoly in the economy,the enterprise has a strong energy the cost advantage in the market competition,can earn more profit,but there are many problems in the distribution of profits in the energy sector,in the distribution of profits when they will profit distribution subject different profits into corporate profits,causing great social injustice,especially the lack of perfect legal state the profit distribution mechanism and coordination mechanism of the contradiction between energy enterprises to further deepen,make the enterprise sustainable development bottleneck.Therefore,the analysis of the present energy enterprises in the game behind the profit distribution at various levels and subjects,so as to seek out a suitable for the national conditions,also contribute to the implementation of the strategy of national energy development,promote the healthy and orderly development of China's energy industry.In the present stage of our country,the energy enterprise profit distribution of the relevant laws and regulations should be perfected,on the face of China's energy business problem to be analyzed,and then improve it from the angle of legal system perfect taxation.Based on the analysis of tax law mode of profit distribution of state-owned energy enterprises adjustment mechanism,mainly from the profit distribution of state-owned energy enterprises historical evolution,influence of tax reform on the profit distribution system of state-owned energy enterprises,and the particularity of the tax reform.In addition,the author compares the legal system of profit distribution of state-owned energy enterprises in developed countries,and then draws lessons from the profit distribution model and legal provisions of the state-owned energy enterprises in developed countries.From the analysis of current situation of profit distribution of state-owned energy enterprises from the perspective of tax reform,legal system construction and profit distribution of state-owned energy enterprises,through clearstate-owned energy enterprises profit distribution supervision and management mechanism,improve the budget profit distribution of state-owned energy enterprises,the correction mechanism to establish strong state-owned energy enterprises to improve the supervision mechanism of profit distribution.