Studying On The Legislative Authority Of Local Taxation Of China Under Reforms Of Fiscal And Taxation Systems

The third plenary session of the 18 th CPC central committee has set the overall goal of the new round of fiscal and taxation system reform in China,Among them,the tax legislation is the most important,basic and core issues.Proper local tax legislation power is conducive to the rational allocation of resources,maintaining the balance between the financial power,administrative power and tax power at the central and local government levels,enabling local governments to perform their administrative duties more efficiently,provide public goods and realize the modernization of national governance.Based theory,the author from the local tax legislative power all previous fiscal and taxation system reform under the background of evolution of local tax legislative power in China,the present situation and existing problems,some countries outside the tax legislative power longitudinal partition mode is analyzed,and then explore how to in the perspective of the new reform of the fiscal and taxation systems to accelerate the process of the basic law of tax legislation,set up corresponding to the situation of our country,effective tax legislative power longitudinal decentralization system,reasonable reconstruction central tax local tax system,perfect the tax legislative power supervision and restraint mechanism.Specifically,the chapters and contents of this paper are arranged as follows:The introduction part mainly puts forward the question,explains the background and significance of the topic selection,introduces the research status of the related problems at home and abroad and puts forward the structure arrangement of the thesis.The first chapter clarifies the connotation of tax power,legislative power and tax legislative power,differentiates the concept and scope of "local" in the context of local tax legislative power,and then explains the connotation and characteristics of local tax legislative power.The second chapter,the evolution,present situation and existing problems of local tax legislative power in China from the perspective of the reform of fiscal and tax system this paper introduces the basic situation of four large-scale tax system reform since the founding of China and the influence of reform on the development of tax legislative power,and analyzes the present situation of the longitudinal allocation system of local tax legislative power in China It is pointed out that the power of the local tax legislative power in our country is too concentrated in the central government,the lower level of tax legislation and the local disguised exercise of tax legislative power,which makes an objective analysis of the main reasons for the above problems,and finds out that the longitudinal allocation system of tax legislative power in China is contrary to the principle of tax legality.The loss of tax legislative power of the National People's Congress and the imbalance between central and local financial,power and tax rights are three specific reasons.The third chapter introduces the characteristics of tax legislative power allocation of the four countries,summarizes the common points of tax legislative power allocation of the countries outside the region,such as the legislation of basic law of taxation,the unification of local tax power and administrative power and the warranty of the authority of the central tax legislative power.Then the author concludes the enlightenment of the establishment of local taxation legislative power of China,such as must insist on tax legalism,must insure the balance between local financial power and local administrative power,must insist on the appropriate separation of the legislative authority of local taxation.The fourth chapter gives the rationality of the local tax legislative power in China is discussed,discusses the practical significance and reference mode of learning from both Japanese model and German model from the perspective of the path choice of China's tax legislative power,from the central tax legislative power full regression,the reasonable configuration of the National People's Congress central tax system and local system,making tax basic law,in the inside of the National People's Congress set up the special committee to be responsible for local tax legislative power supervision and four aspects of planning the development of local tax legislative power in China to establish into the road.