Research On Granting The Legislative Power Of Local Taxation

Taxpayers are the foundation of the country.Taxation is the foundation of governing the country,and the rule of law is the weapon of governing the country.The essence of the new round of fiscal and taxation system reform is to improve the local tax system,and tax power is the most critical link in the local system.Taxation has the function of gathering financial resources and regulating social equity.Taxation refers to the government's breast milk.The local tax system can be said to be a major issue in the reform of the fiscal and taxation field,but it has not received due attention for a long time,so the performance of the taxation function was once suppressed.Even though the 11 th Five-Year Plan puts forward that the financial resources and the powers of administration must match each other,the reform idea of improving the local tax system was not first proposed until the 12 th Five-Year Plan.Since then,the goals of the local tax system have gradually become clear.With the continuous deepening of tax reform,the report of the 18 th CPC National Congress and the subsequent Third Plenary Session of the 18 th CPC Central Committee have successively proposed to improve the local tax system.The overall plan for tax reform proposed in 2014 has played a role in the new round of fiscal and tax reform in my country,and the granting of local tax legislative power has undoubtedly become the leader in the new round of fiscal and tax reform.The main purpose of the tax reform is to resolve the uncoordinated financial relationship between the central and local governments,to coordinate the central and local financial relations,and to strive to build a fiscal relationship between the central and local governments that is consistent with the clarity of power and responsibility,harmony between power and financial resources,and between regions.Balanced development.Granting certain local tax legislative powers is conducive to the formation of the unity of "responsibility,power,and profit",incentivizing the government to actively perform its duties,improving the quality of public services and public products,and enhancing the government's "blood-making" ability.Relationship,improving the local tax system is of great significance.This article takes the unreasonable allocation of tax legislative power in China as the research object,studies the legal basis and normative basis for the existence oflocal tax legislative power from multiple perspectives,and combines the models of tax legislative power division in countries outside the region,draws on its experience and practices,and then proposes to improve our country Reform ideas for local tax legislative power.In addition to the introduction,this article is divided into five parts.The first part sorts out the theory of tax legislative power.First,define the concept of tax legislative power,the concept and characteristics of local tax legislative power.Secondly,it analyzes and demonstrates the legal basis for granting local taxation legislative power from the theory of public goods,a broad base of public opinion,respect for local subject status,and national power distribution theory.The second part mainly introduces the granting of local taxation legislative power from the necessity and feasibility.Explain the necessity from the optimal allocation of resources,the imbalance of central and central fiscal relations,the standardization of government revenues and expenditures,and the improvement of the local tax system;from the constitutional basis for granting local tax legislative power,tax law does not exclude vertical authorization legislation,and the grant of local tax legislative power does not exist Obstacles in the legislative law to demonstrate the feasibility of granting local taxation legislative power.The third part is the current situation and existing problems of tax legislative power.First of all,it is introduced from the legal regulations and practical considerations.In the tax legislation power allocation system,the central tax power is greater than the local tax power,and the central government plays a leading role in tax power.Given that China has long adopted administrative legislation in the tax field,the local government is only targeting a certain Some tax types have tax collection and management rights to a certain extent.As far as legislative powers are concerned,localities do not have such powers.In order to take care of local needs,localities have the power to formulate implementation rules,tax rate adjustment rights,and tax reduction and exemption rights for certain types of taxes.The permissions are very limited.Secondly,it points out that there are problems in my country's tax legislative power: there is no legal guarantee for the division of tax legislative power,and the level of division is low;the division of central and local tax legislative power is not clear;the tax legislative power is mainly concentrated in the central government.The fourth part is the model analysis of foreign tax legislation power and experience reference.It mainly analyzes the characteristics of the federal tax system in the United States,Germany,Japan and other countries,and summarizes and summarizes the commonalities and differences in tax legislation powers of different types of countries: insist that the tax legislation power be led by the central government;strictly follow tax laws Doctrine;local tax authorities enjoy certain legislative powers.By combining the practical experience of the division of taxation legislative powers abroad,we can conclude that we can learn from and enlighten the reform of taxation legislative powers in my country.The fifth part is the reform idea of granting local taxation legislative power.First put forward the principles that should be followed to grant local tax legislative powers:the principle of combining centralization and local decentralization;the principle of legal taxation;the principle of matching powers with expenditure responsibilities;secondly,put forward countermeasures for granting local tax legislative powers:granting local tax legislative powers The specific implementation path includes that local governments do not enjoy tax collection rights,grant local governments with appropriate tax rates and tax reduction and exemption rights,and local tax legislative powers should be given to provincial legislatures;strengthen the legalization of the tax system by enacting the Basic Tax Law;The division should be done so that the central government can take care of the localities;the power of tax collection and management should be supervised through democratic consultation and open budget.Finally,taking the real estate tax reform as an example,the delegation of decentralized tax legislative powers ends.It is proposed that in the design of the real estate tax system,the National People's Congress and the Standing Committee formulate the "Real Estate Tax Law" and basic rules,carry out framework legislation,and design the tax rate and the scope of tax relief To allow localities to enjoy the right to make independent adjustments within the scope of tax rates and tax reductions and exemptions to respect local financial autonomy.