A Study On The Legal System Of Fiscal Decentralization Between The Central And Local Governments

The Third Plenary Session of the 18 th Central Committee of the Communist Party of China(CPC)adopted establishing a modern fiscal system.The system is the institutional guarantee for establishing and perfect the modern state governance mechanism and realizing enduring peace and stability.The fourth plenary session of the 18 th CPC Central Committee further proposed the general target is to form a system serving “the socialist rule of law with Chinese characteristics” and build a country under “the socialist rule of law”,and then upgrade fiscal system to the level of the socialist rule of law.Central and local fiscal decentralization must be researched at the level of law,because the system of Central and local fiscal decentralization is the important part of fiscal system.First of all,to understand the central and local sources of fiscal decentralization must first understand the theory of fiscal decentralization.And the theory of fiscal decentralization based on the theory of fiscal decentralization of the relevant theory,and through these theories studying the mode of fiscal decentralization and the reasons for the selection.Although China is a unitary state,there are different degrees of decentralization.China's fiscal system have different development up to the tax sharing reform in 1990 s,the fiscal and taxation systems continue to carry out the central and local decentralization of trade-offs.So far,the fiscal and taxation system reform embodies the characteristics of changing from "financial resources to administrative rights and responsibilities" to "responsiveness of responsibility and expenditure responsibility".In the process of adapting to the development of social economy,the reform of the legal system of central and local decentralization should follow the principle of separation of powers between central and local governments,the principles of responsibility and expenditure and the principle of publicity.On the basis of these principles and the present situation of the central and local fiscal decentralization system in our country,it is found that there are problems in the delimitation of the scope of responsibilities and responsibilities,the establishment of tax authority and transfer payment function.And put forward these three aspects as the core content of the central and local fiscal decentralization of the legal system to improve the proposal.China's central and local fiscal decentralization should be in the general principle of separation of powers under the guiding principles,improve the division of powers and responsibilities,through the rational division of tax rights and the use of transfer payments function,to adapt to responsibility and expenditure responsibility to adapt.