The Legal Protection Of Local Government's Financial Autonomy In China

Since the reform of tax sharing system,the contradiction between the relative strength of the central government under the current system of tax sharing financial system and the lack of autonomy of local government financial power in China has become increasingly evident.The current situation of China's local financial autonomy is difficult,revealing the lack of legal protection of local government financial autonomy.In the modern country ruled by law,the restriction and protection of power should be based on law.So it is also an important content to improve the legal protection system of fiscal autonomy of local governments in china.In this paper,we study the legal protection of local fiscal autonomy.Firstly,the author defines the meaning of local fiscal autonomy and analyzes the theoretical basis of local government's fiscal autonomy under the current constitutional law system of our country.Secondly,the paper analyzes the current situation and problems of local fiscal autonomy in China,which is independent of the tax revenue autonomy,the autonomy of transfer payment,and the income of debt.Thirdly,the author tries to raise the financial autonomy of local governments to the height of the constitutional principle,and gives the local government independent legal status on the basis of drawing on the legal protection of the local financial autonomy of the United States and Japan.Finally,the author put forward some concrete suggestions on the basis of clarifying the central and local powers in view of the problems of our country's local financial autonomy.The innovations of this paper are as follows:Firstly,in the aspect of structure,the paper tries to construct the legal guarantee mechanism of the local fiscal autonomy with the independence of the revenue.Secondly,mainly in the improvement of recommendations,this paper puts forward the constitutional litigation settlement mechanism for the dispute between the central and local governments and a new idea of the concept of transfer payment on the basis of the reform of the central and local powers and expenditure responsibilities.