On The Construction Of The Legislative Power Of Local Tax Under The Principle Of Statutory Taxation

The principle of tax legislation directly affects the fundamental direction of tax legislation.To clarify the vertical allocation of the legislative power of tax is the necessary prerequisite for the implementation of the principle of tax law.The Legislative Law amended in 2015 clarifies the principle of tax law and makes relative legal reservation on relevant tax legislation matters.However,there is no explicit provision in the law on whether local authorities hold the legislative power of taxation or not.By researching the practice of tax legislation in China,it can be found that the local tax legislative power has existed according to the provisions that authorized by law.In order to study the scope of the existing space of the local tax legislative power and how to construct the local tax legislative power under the condition that the tax legislative matters are relatively reserved by law,the author draws a conclusion of the necessity and feasibility of constructing local tax legislative power mainly from the value pursuit of local fiscal autonomy,the theoretical support of vertical authorization legislation and the perspective of legal hermeneutics.Although the local tax legislative power is common in the practice of tax legislation,its existing form has a series of nonstandard problems,mainly reflected in the power of the legal basis of the source from different ranks,the subject of power and rights is not identical,the type and scope is not clear and supervision mechanism is not sound.The construction of local tax legislative power must follow the principle of tax law,maintain the legislative authority of the central government,and endow the local government with limited legislative power.With the reform of de-administration of tax,the power of local tax legislation should be restricted by the provincial People’s Congress and its Standing Committee,and the local ordinance can not conflict with the upper law.On the choice of the type of local tax legislative power,on the basis of maintaining the mode of legislation authorized by laws and regulations,special authorized legislation in the form of special decisions of local People’s congresses and their standing committees may be considered by the National People’s Congress and its Standing Committee,to meet the actual needs of tax reform,and clear the scope of local tax legislation.The operation of the above construction path cannot be separated from the corresponding legal support,so it is necessary to modify the corresponding laws in the specific construction path.Endowing the legislative power of local taxation also needs strict supervision mechanism beforehand and afterwards,and we can start the Constitutional review of our country with the help of the construction of the legislative power of local taxation.