Research On The Legalization Of The Tax Revenue Division Between The Central And Local Governments In My Country Under The Background Of The Tax System Reform

The division of central and local tax revenue under the rule of law is an important part of the construction of the rule of law in finance and taxation.It is the concrete manifestation and application of the basic principles of the rule of law in the field of tax revenue.The legalization of the division of central and local tax revenue is of great significance for strengthening local financial strength,ensuring that local financial resources match their powers,promoting the construction of the rule of law in China's fiscal and tax affairs and realizing the modernization of national governance.The establishment of the tax distribution system in 1994 laid a good foundation for the division of central and local tax revenue.Since then,China's tax laws,administrative regulations of the State Council,departmental rules and other administrative decisions in documents have further standardized the division of tax revenue.China's tax revenue division system is gradually improved,and the division of tax revenue by law is steadily developing.But in practice,our country tax revenue government by law divided into aspects there are still some outstanding problems,such as the division of intergovernmental fiscal powers not concrete,not clear,lack of tax revenue legislation there are divided into administrative color,relatively strong,lack of local tax system integrity,lack of systemic and local financial resources,and lack of local tax legislative power,etc.These problems have greatly restricted the developmentprocess of the tax reform and the legalization of tax revenue division in China.Therefore,improving the tax law system,speeding up the reform of the tax system,and further promoting the division of tax revenue by law.Based on China's national conditions,this paper summarizes the successful experience in the division of tax revenue under the rule of law in China,and draws on the positive results and beneficial experience in the division of tax revenue in foreign countries,and puts forward some Suggestions for further improving the division of tax revenue under the rule of law in China.First,we should adhere to the principle of tax legality,clarify the basic principles of tax revenue division,improve the constitution,budget law and tax revenue and expenditure laws,formulate a unified inter-governmental fiscal relations law,and build a sound legal system and legal system for tax revenue division.Second,the division of fiscal authority is the premise and basis of the division of tax revenue.On the basis of clarifying the boundary between the government and the market,according to the principle of consistency of power and responsibility,the principle of taking into account the government functions and administrative efficiency and the principle of flexibility,the fiscal authority of the central and local governments should be reasonably divided,so as to gradually form a clear,clear,scientific and reasonable system of fiscal authority and expenditure responsibility.Third,we should optimize the structure of local tax systems and make clear the main types of taxes and the proportion of Shared taxes between the central and local governments.On the basis of ensuring that the centralgovernment has sufficient financial resources,we will ensure that local governments have the financial resources to fulfill their spending responsibilities.It is clear that real estate tax is the main type of local tax,and the consumption tax is local tax.It is necessary to appropriately increase the share of local income tax in the income tax,so as to enrich local financial strength and ensure that local financial resources and powers match.Fourth,the central and local tax legislative powers should be scientifically and reasonably distributed,and the local tax legislative powers should be clearly defined.On the premise of defining the scope of tax items,the range of tax rates and the tax base,the local provincial legislatures are entrusted with the power of tax rate adjustment and the power of tax legislation on the collection and suspension of local taxes,so as to realize the legislative power of local tax revenue and ensure the stability of local tax revenue.