The Study On Local Tax Legislative Power

In the socialist market economy,the establishment and improvement of local tax legislative power are the important premise and conditions to correctly handle the relationship between central and local finances,and they are also the problem plagued our government for long.They are not only concern to the property allocation of central and local,but also related to the division of the Central and Local Legislative Power.Ultimately,both economic system and political system are involved in.Therefore,how to improve the local tax legislation further and how to make the local tax legislation Legalization have been the fundamental task of China's economic construction.In this paper,a discussion of “Prior to carry and try” under the background of tax reform “Paying the VAT instead of Business Tax” was carried out.The monograph about local tax legislative research is few on Foreign.In our country,the studies on local tax legislative carry out relatively very late.In order to solve a series of disharmonious social problems,which triggered by unreasonable configuration of tax legislative power,a viewpoint was proposed.The local taxation legislation should not only unified tax law,but also moderate decentralization,and the supervision must be strengthening for the record.The innovation point of this paper was the authorization of the local legislative power "Prior to carry and try ".The policy should not only conform to the requirements of the rule of law,but also promote to the development of regional economic.The theoretical basis of local tax legislative power was studied by jurisprudence,economics,sociology and political science.Tax Legislation configuration is the key to tax according to law.The clear decentralization of Local Tax Legislation statutory is the key content of improving China's tax law system;deepening the reform of fiscal and taxation.The key problem needs to be solved is how to coordinate the relationship between the central and local tax legislative power.The full text is divided into four parts.The first part is the overview about local tax.The concept and features of local taxation,the generation and development of local tax in our country are mainly expounded.The basic theory research of local tax legislative power was also investigated.The concept of tax was defined and analyzed from the macroscopic.The detailed narration of the development of local taxation of our country has been made.The tax legislation was given to the local government was explained from the jurisprudence theory,economics theory,the theory of sociology and political science theory.The second part of the paper is about the situation and the problems of current local tax legislative power,and the reasons were analyzed.All the problems were analyzed from the current situation of local tax legislative power,such as unclear divided of the central and local legislative power,unmatched of authority division and the current financial system,the development of local economic were hindered by purview division and so on.In the third part,after the comprehensive analysis of different types of foreign countries about the applicable condition of local tax legislative power,and combined with the reality of our country,a new method “prior to carry and try” were proposed for the best way to try to promote local legislative power.A series of useful advice to the local tax revenue legislation of our country were purposed through the analysis by comparing the current policy of American(local tax legislative power is highly decentralized to local),Japan(local tax legislative power is moderate decentralized to local),Germany(local tax legislation is relatively centralized)and France(local tax right is highly concentrated).In the last part of the paper,a series problems were solved,such as how to perfect the local tax legislative power,how to implement the local tax legislative power in difference regions on the basis of the national unity,how to regulate local tax legislative power,how to implement the supervision of the local legislative power etc..According to the problem proposed in the second part,the necessity and feasibility of local tax legislative power,the basic principle of local tax legislation,central and local tax legislative power of the specific division,give local tax legislative power by local property tax and consumption tax is imposed by legislation,normalize the local tax legislation authorized and strengthen the supervision of local tax legislation were discussed.At the end,the implementation of Prior to carry and try and the consummate methods of local tax legislation from four aspects were proposed.