On The Related Issues That Give Local Partial Tax Legislation Power

The present tax system in China is basically formed in the reform of the tax distribution system.This reform has effectively strengthened the central macro-control ability and promoted the healthy development of the national economy.At the same time,the uncoordinated and unbalanced allocation of tax rights between the central and local regions is also formed,and power is highly concentrated on the status of the central tax allocation.This led to a series of serious financial problems.The central government reviewed and adopted the “Overall Plan for Deepening the Reform of the Fiscal and Tax System.” This opened up the curtains of administering taxes in accordance with the law,reforming the modern financial system,and modernizing the country's governance.Tax legislative power is the core of taxation power and the basis for the country's tax collection according to law.How to arrange in a reasonable and orderly manner is the prerequisite for the realization of the taxation according to law.It is an important guarantee for the establishment of a modern financial system.It is also the key to supplementing the taxation system reform to modernize and legalize local governance.The allocation of power is divided into horizontal configuration and vertical configuration,as well as taxation rights.Both the "Law of Legislation" which was enacted in 2000 and revised in 2015,they all affirmed the “LegalStatutory Principle” and resolved the irrationality and non-standardization of the horizontal configuration of tax legislation.For a long time,in the sense of text,China's tax legislative power is highly concentrated in the central government,which clearly deny that local governments enjoy the right to tax legislation.In reality,the local government has granted a certain amount of tax legislative power for a certain amount of time,making it possible for local governments to have considerable tax legislation power in reality.At the same time,in order to enrich local governance capabilities,local governments have also obtained various “non-tax revenues” through various means.How to improve the tax-sharing system reform,and how to steadily advance the coordinated reform of the vertical and horizontal allocation of tax legislative power so as to obtain a balance between national governance capacity and local governance capacity,and to enrich and standardize the legalization of local governance?This article believes that granting local tax legislative power is a possible solution to achieve the above goals and achieve coordination.Based on this,based on the analysis and reference of existing theoretical research,this paper analyzes the problem of the unreasonable vertical division of tax legislation in China and its causes.It compares the vertical division model of tax legislation adopted by other countries and draws lessons from it.Based on our country's actual national conditions,we put forward a concrete concept for the perfect vertical division of tax legislation.The full text is divided into four parts: The first part analyzes the anatomical concept of local taxation legislative power,and discusses the concept and content of local taxation,local legislative power,and tax legislative power respectively,then forms the understanding of the connotation and characteristics of local tax legislative power.In the second part,through the empirical research and historical research on tax-related legal texts,it is concluded that although there is no independent local tax legislative power in practice,but there is a legislative sense in empowerment and substantive.Furthermore,through the analysis of the vertical allocation of taxlegislative power in other countries in the world,we can see the vertical allocation model of China's tax legislation is a highly centralized model,followed by an analysis of the drawbacks caused by this highly centralized model.The third part analyzes the theoretical justification and the necessity of granting local tax legislative power based on the above drawbacks.Through progressive stratification,it is clearly demonstrated that conferring local taxation legislative power not only theoretically conforms to legal logic,constitutional spirit,the original intention of the legislative act,but also facilitates the implementation of the statutory principle of taxation in the local area.Giving local taxation legislative power can solve the drawbacks caused by the high concentration of tax legislative power,provide public services,solve the uneven tax burden brought about by regional differences,realize the modernization of the local governance and improve the local tax system.In the last part,the author proposes the three principles and paths for the construction of local tax legislative power.The three principles are the limited nature,the match with the authority,and the principle of non-compliance.The best path to standardize the local taxation legislative power is an authorized legislation.By authorizing the construction of local taxation legislative power not only safeguards the statutory premise of taxation,it ensures centralized taxation legislation and fully mobilizes local initiative and enthusiasm.Formed a modern legal system of taxation,which is a benign interaction between the central and local regions.Finally,it was pointed out that the object of authorization should be the provincial legislature rather than the administrative organ,and the statutory principle of taxation should be implemented at the local level and the central government.