Local tax right division on the basis of constitutional theory of separation of powers,starting from the supply efficiency of public goods,have independent taxation necessity and theoretical basis.At present,the local taxation pattern is formed after the power of taxation 94,the formation is not based on strict rules of law,but the dominant mode,lead to local the taxation existed problems of the lack of legal protection and constraints.For this,the local taxation legislation level should be higher,to ensure the complete legal system,Clear governance and configuration of the purse strings to the local taxation optimization.And setting up the system of transfer payment is a necessary complement to optimize local taxation.The first part,the article to illustrate the research purpose and meaning,introduces the research status at home and abroad and the research methods and innovations.The second part,define connotation of taxation is state have the right,with tax legislative,tax administration and tax income distribution as the content.From "pareto optimality" to"subprime" clear local taxation optimization.Through the analysis the constitutional decentralization theory,for the local optimization of taxation provide necessary theoretical support.The third part,analyzed from "highly centralized" to "divided payments,all-in grading system" to management tax pattern.After consideration of legal system to realize the laws,rules is the not high but lack of laws.Caused by orientation of local governance,analyzes the "camp" causes difficult real-world problems.The fourth part,other governments are analyzed the local taxation legal system,including the separation of America,relative concentration of Gennany,concentration of Japan.These countries have complete legal system,in addition,every country has a set of own system of transfer payment system,as a useful supplement local taxation。The fifth part,should stick to the rule of law of the guiding ideology,this is break administration legislation.Established the principle of local taxation optimization,the legal and autonomy principle.Secondly establish the system of local taxation legal system it is of the local taxation optimization.Rich tax related legal documents,activeling play a leading role in legislation of National People’s Congress.Furthermore clear division of powers and financial division of local taxation norms,finally established norms reasonable transfer payment system,as the optimization of local taxation essential supplement. |