Residents' Income Redistribution Adjustment Power And Fiscal And Taxation Legal System Research

Macroeconomic policies of redistribution,particularly fiscal policy plays an important role in narrowing the income gap between urban residents.The practice shows that fiscal policy regulator did not play its due role to narrow the income gap between urban residents.Of course,the reason is multifaceted,but the main issue is about the power of redistribution regulation,such as,the regulating power boundary is not clear,lack of a program to exercise power,lack of legal liability,and so on.And it results in fiscal policy regulating confusion.For the government,no clear regulation law,there is no power,and duties prescribed by law must be done.The power of government must be clearly defined by law.Otherwise,they have no authority to exercise.It is to prevent redistribution from disorder and anomie.Therefore,redistribution regulating should follow the principle of legal.However,at present,the taxation law is decentralized and fragmentation.Lacking of effective coordination and optimization of regulating power,or lacking of legal exercise procedure or lacking of legal liability,which are frequently lead to power conflicts between departments.And it highlights the importance of improving coordination of the right to regulating the redistribution,and the necessity of proceedings and accountability.And so far,few scholars in our country have studied these three aspects relatively systematically from the legal point of view from.In this paper,the configuration and coordination of redistribution regulating power,the exercise procedure of redistribution regulating,monitoring and evaluation of fiscal policy,accountability are the main content.On this basis,put forward proposals to improve fiscal and taxation law for redistributive regulation.First of all,I make clear legal principles and the value,and recommended the establishment of institution——fiscal and taxation policies committee,and clearly defined its functions.Improve coordination system of redistribution regulating power.Secondly,in order to regulate the legitimate exercise of the power to regulating the redistribution,legal norms of regulating procedural should be established,including establishment of the procedures of democratic process and monitoring and evaluation.Monitoring and evaluation is about the running effects of fiscal policy combined with social and economic life,objective circumstances,such as income distribution.Depend on the monitoring and evaluation results to modify and adjust the fiscal and taxation policies.The goal is to make fiscal and taxation policies better adapt to the income redistribution regulating target.Then I recommend the establishment of accountability mechanisms.Responsibility is a necessary part of a perfect legal system.It helps to supervise the subject of power to perform their duties conscientiously in accordance with statutory authority and statutory procedure.Ensure the redistribution regulating play its due role in regulating the income redistribution.