Research On Legal Issues Of Budget Regulation System With Over-tax Revenue

In recent years,large-scale tax over-receipt has occurred frequently,and its huge amount is not only the destruction of the principle of budgetary rule of law,but also reduces the binding force and execution of the budget.In order to solve the problem of large-scale tax over-receipt income,the budget stability adjustment fund came into being.It not only managed to collect a large amount of over-received income into the rule of law,but also broadened the direction of use of funds.At the same time,the establishment of a cross-annual budget balancing mechanism puts the budget under the balance of long-term dynamics,and puts forward a stronger rule of law constraints on the use of over-revenue and surplus funds,and actively promotes the transition from annual budget balance to cross-year budget balance..In this context,the author finds that the budget stability adjustment fund has played a good role in regulating the use of over-received income since its operation.However,there are still many problems in the use of procedures,which undoubtedly hinder the effective establishment of the cross-year budget balance mechanism.The use of procedures as one of the most critical procedures in the budget stability adjustment fund,comprehensive analysis and structural improvement will become an important part of the construction of a cross-annual budget balance mechanism.In the first chapter,the paper introduces the phenomenon of excessive taxrevenue over time and the regulation of the budget law.In recent years,large-scale tax overcharges have attracted attention.In the decade from 2007 to 2017,there was no tax overcharge in 2014 and 2015 alone.Large-scale tax over-receipt income undermines the rule of law and reduces the binding force and execution of the budget.Therefore,from the perspective of budget law,it is imperative to regulate the income from tax revenue.The establishment of the budget stability adjustment fund is not only to include the tax over-receipt income into the rule of law orbit management,but also to broaden the direction of use of funds and improve the efficiency of resource allocation.At the same time,it sorts out the source,scale,income and expenditure changes,direction of use,procedural procedures and supervision mechanism of the budget stabilization fund,and comprehensively understands the operational status of the budget stability adjustment fund.The second chapter of this paper is an elaboration of the purpose of improving the budget stability adjustment fund.The narrow understanding of the traditional budgetary principles of the government departments,so that the artificially adjusted balance of payments,the government's fiscal expenditures are essentially unreasonable and uneconomic.The construction of the inter-annual budget balancing machine is to transform the static short-term balance into a dynamic long-term balance,which can also reduce the decision-making mistakes caused by short-sightedness.More importantly,the use of over-received income and surplus funds should have strong legal rule constraints as the focus of the new round of fiscal and tax reform,and also become the proper meaning of building a cross-annual budget balance mechanism.The improvement of the use of the budget stabilization fund established by the use of the program has become the top priority under the cross-year budget balance mechanism.Through the analysis of the central budget stability adjustment fund and the operation of the local budget stability adjustment fund,this paper finds various problems in the process of using the budget stability adjustment fund.Since the establishment of the budget stability adjustment fund,it has been effective in balancing the budget,reducing the deficit,and defusing localdebt.However,the legal requirements of the fund's most critical application procedures are vague and lack detailed rules.Although the Interim Measures for the Administration of Budget Stabilization Funds has established chapters on the establishment,replenishment and use of funds,there are no clear and operational provisions in the chapters.In the process of actual operation,the direction of the fund's use is characterized by fixedness and unity,and the resource allocation function that the fund should have failed to play.Regardless of whether the central budget stabilization adjustment fund or the local budget stability adjustment fund is used,there is neither a standardized use purpose nor a reasonable use standard.The use of the government approval system in some areas of the approval process clearly violates the principle of budgetary rule of law.Secondly,the government departments have no scientific and reasonable extraction standards for fund extraction,and the invisible has increased the difficulty of the work of the legislature.In the face of urgent matters such as major natural disasters,the approval process has not been adjusted.The approval of the legislature has invisibly increased the time of fund withdrawal and cannot guarantee the timeliness of the use of the fund.Finally,the legislature has no distinction between the criteria for the withdrawal of funds,and the approval criteria for general events and major issues are the same.After the use,there is no effective performance evaluation mechanism in the supervision process for post-supervision supervision,and the specific use effect of the fund is unknown.The public knows very little about the specific use of the fund.The budget and final report only publishes the amount of funds used,the size of the fund and other brief information.The public cannot understand the specific situation of the use of funds,so the transparency of fund use and the disclosure of fund management.Sex is even more difficult to talk about,and the government's credibility cannot be better established.In the third chapter of this paper,through the analysis of the operation of the foreign budget stability adjustment fund,it is found that in the process of establishing and operating the budget stability adjustment fund abroad,not only the sound fund laws and regulations can serve as a protection wall for trust between governmentofficials and the public.More explicit and diversified fund use directions make the use of funds flexible and efficient.According to the data,the use of most foreign budget stability adjustment funds is not limited to the basic direction of fiscal reserves and balanced budgets.Some countries have reasonable settings for funds.The investment mechanism has enabled the fund to expand effectively,and in practice has helped it successfully resist the economic crisis.Scientific fund extraction standards can effectively reduce expenditure fluctuations,so strict and reasonable fund extraction standards are indispensable in the operation of foreign budget stability adjustment funds.Finally,the mature budget stability adjustment fund operation is inseparable from the effective supervision system,so the supervision mechanism of most budget stability adjustment funds outside the territory is extremely binding.These mature operational experiences have provided ideas for China's improvement of the budget stability adjustment fund.The fourth chapter of this paper is a proposal for the use of the budget stability adjustment fund.In the process of using the budget stability adjustment fund in China,there are problems such as the fuzzy legal provisions of the budget stability adjustment fund,the single purpose of fund use,loopholes in the approval criteria,and imperfect supervision procedures.It restricts the long-term development of the budget stability adjustment fund.In view of its existing problems,through the improvement of the relevant laws and regulations of the budget stabilization fund,and the diversification of the direction of fund use,the use of funds is more flexible and open.On the approval mechanism,based on the approval of the National People's Congress,the government is given a certain discretion,and the protection fund can be used in a timely manner in the event of a major disaster.Furthermore,it is necessary to strengthen the supervision procedures after the fund is used,expand supervision and participation,increase the scientific and reasonable performance evaluation mechanism,and establish an expert consultation agency to assist the budget supervision.Finally,it is to increase the public opinion reflection process,making the specific operation of the budget stability adjustment fund more open and transparent.As the focus of the modern budget system,the inter-annual budget balance mechanism is inseparable from the effective operation of the budget stability adjustment fund.However,many problems exposed by the fund in actual operation undoubtedly hinder the establishment of long-term dynamic balance,and also have a great impact on the deepening reform of the fiscal and taxation system..Improving the budget stability adjustment fund is not only critical to establishing a cross-annual budget balance,but also the maintenance and practice of the principle of budgetary rule of law and the principle of openness of budget.This paper analyzes the operation of the central and local budget stability adjustment funds,and puts forward the countermeasures and suggestions for improving the budgetary stability adjustment procedures of China,which is to improve the budget stability adjustment fund.Procedure-related legal provisions,clear and diversified budget stability adjustment fund mobilization purposes,establishment of legislation based on legislative approval,combination of formula mechanism and camera selection,supervision procedures for strict fund use,expansion of supervision,establishment of funds Open the system and increase the transparency of fund use.In the budget stabilization adjustment fund,the procedural procedures are effectively regulated and restrained in law,the function and benefit of the fund are guaranteed,and the public finance is ruled by law.