Study On Distribution Of Tax Legislative Power

Tax legislative power is one of the important tax rights of the country,involving the people's vital well-being.China is a unitary country,emphasizing the relative centralization of the central tax legislative power is necessary,but the current situation of excessive concentration has been counterproductive to the local government,and hindered the process of Tax Legalization,which is not conducive to the construction of China's modern financial system.Therefore,according to the requirements of China's new round of tax system reform,it is urgent to reasonably divide the tax legislative power between the central and local governments,and give the local moderate tax legislative power.The distribution of tax legislative power can be divided into two categories:horizontal distribution and vertical distribution.Horizontal distribution refers to the distribution of tax legislative power between the state organs,mainly among the state organs at the central level,involving the respective powers of the legislature and the administrative organs in the tax legislation.Vertical distribution refers to the distribution of tax legislative power between the central and local authorities,where the central and local authorities do not only refer to the central and local areas of the unitary state,but also the federal,state and republics under the federal system.Each country's tax legislative power system is different,even in the same country in different periods,the tax legislative power division may also be different.From the horizontal distribution of tax legislative power,there is no law to define the jurisdiction of tax legislation in china.Between the legislative and administrative organs,namely between the National People's Congress and its Standing Committee and the State Council,the legislative authority of Taxation boundaries are not clear,between the top legislature and the National People's Congress and the Standing Committee of the division of tax legislative power is not clear.From the vertical distribution of tax legislation,tax legislative power division between the central and the local governments in our country,the system is not by the supreme authority decided by the State Council on legislation,but the administrative decision way clear,this and foreign mostly in the constitution or other basic laws in a clear division between central and local governments of tax legislation the stark contrast.The main problems of transverse distribution of tax legislative power in China: on Authorizing the tax legislative power in violation of "legislative law",the state counciltax legislative delegation is lack of legal basis,ultra vires legislation exists,authorized administrative legislation supervision,"tax" situation is serious.The main problems of the vertical distribution of tax legislative power in China are: the legislative power of tax is highly concentrated in the central and central government,the supervision of local administrative fees is insufficient,and the local government in disguised form of tax legislative power is serious.Based on the above facts,we should learn from the experience of the allocation of foreign countries' tax legislative rights,so as to improve the distribution system of tax legislative power in china.In view of the horizontal distribution of China's tax legislative power,it will continue to maintain the central relatively concentrated,highlighting the great role of the direction,therefore,the German centralized horizontal legislative power distribution mode and its powerful limiting measures are worth learning in china.In the vertical distribution of tax legislative power,the central government of France maintains the macroeconomic regulation and control of local economy and society through indirect transfer payments,rather than through administrative power and direct administrative orders.Therefore,France can learn from the transfer of payment to make up for the lack of tax legislation concentrated in the central.On the basis of the horizontal allocation mode of tax legislative power,we can adopt the supervision model of "collection and weight" ".This model can be realized through the legislation of tax authorization returning to the NPC and its Standing Committee,and perfecting the supervision of tax administrative legislation.In the vertical distribution mode of tax legislative power,the mode of " relative centralization and appropriate decentralization " can be chosen".This model realization mechanism:legislation of basic tax law legislation on the decentralization of the provisions,reduce the rational allocation of the financial level of local tax legislative power,local government granted part of the tax adjustment,determine the weight factor,the establishment of local tax legislative approval system characteristics.In addition,we should strengthen the amendment and perfection of the Constitution and related laws.Through tax constitutionalism,the form and style of tax provisions are stipulated in the constitution.