Legal Study On The Relationship Between Chinese Central And Local Taxation Power Under The Perspective Of Tax-sharing System Reform

The tax power is a core concept in the field of taxation.Disposed the relationships between central and local adjusting not only for the fiscal relationship between central and local has important influence,is also the key to a new round of reform of tax allocation.This paper based on the definition and content of taxation to clear taxation shall be paid by the tax legislative power,tax earnings and right of tax collection and management of three parts.Secondly,through the understanding of the background of a new round of reform of tax allocation,made clear the fundamental goal of the tax reform is to realize modernization and the fiscal and taxation system under the rule of law.But based on the analysis of the present status of China's tax right division between central and local,and found that China's tax right division between central and local with the goal of modernization and the rule of law still has a large gap.Specifically in the tax legislative power of the legislative power is too strong centralized and authorization problems such as lack of.In the aspect of tax profit with low degree of division of tax profit under the rule of law and the division of tax profit and the governance problems such as lack of coordination.In right of tax collection and administration duty land tax division lead to collection costs influence the efficiency of the collection and management problems.Finally,the rational analysis,theUnited States and Japan,on the basis of experience of tax right division,perfecting the tax right division between central and local Suggestions.In particular,should further expand local tax legislative power by means of authorized legislation,at the same time,explicitly authorized subject should be the division of the provincial people's congress and its standing committee to improve tax legislative power;By strengthening the division of tax profit under the rule of law and strengthening the finance division of tax profit and divide the coordination to improve tax profit;By advancing the consolidation of national tax and land tax to improve collection efficiency.