Study Of Central-local Fiscal Relations Of China In The Range Of Constitutionalism

The subject of this paper mainly concerns about , in the range of constitutionalism,how to push forward the reformation of central-local fiscal relations in china.Our country central-local fiscal relations are always in continual readjustment and the process transforming is especially hit by since building up the revenue-sharing system putting into effect in 1994 reforms,the fiscal system tradition had been broken out and the reform has got certain effect. But Revenue-sharing system reformation is not flawless and perfect. Because of the sharply central power financial resources subtraction in the successive years,revenue-sharing system reforms adopted the dyadic centralization of state power method of obviously concentrating central authority financial resources,this feasible erroneous tendency in revenue-sharing system restricts government authority and ensures civil rights.Constitutionalism has direct relevance with fiscal problem's creation and resolving. Marrow of Restricting government power and ensuring civil rights becomes the core content and ultimate value of modern constitutionalism. That according to such cognition,the viewing,reasonable fix position,accurate assurance,appropriate treatment and standard of Chinese central-local fiscal relations nowadays,is able to have immense meaning.Those burning defects lead to the non-standard behavior of central-local governments. It has caused civil rights being ignored,encroached on a sum deprive,certain negative influence on the constitutionalism built-up,and has initiated a lot of problems in practice. Disharmony situation cause is multi-sided; deficiency of constitution basis and law about the central-local fiscal relations is the main cause. At present,our country does not have the special law which can make the boundary clear and definite stable,in the central-local fiscal extent of power the in coordination and the dispute solving system is also short of. Directly or indirectly,that flaw can affect to the relevance legislation on finance and tax ,legal systems such as budget ,government debt ,tax revenue ,are unable to get an establishment and development because of being not able to commend the obvious constitutionalism spirit,thereby,solving problem such as deficit ,debt and financial crisis concretely would be affect.Therefore,on the basis of making the above-mentioned status clear,we must build up a central-local fiscal relation pattern , that should embody the constitutionalism spirit,the target should be oriented on the matching in powers or authority of office and financial resources,also,central working on putting financial resources on realizing area balance and improving initiative of the local authorities ,a optimize balance point should be find in the central-local power ,so as to realize the scientification,democratization and rule of law in the central-local fiscal relation. That it's essence is the benefit synthesizing the diversity considering the central government ,the local government two kinds of subjects ,by the fact "effective decentralization " "limited power "could be carrying out ,so that the different main body have a place for everyone,and effectively "divide surely ,stopping arguing "by the contract binding. Since both have decentralization,and limited weigh up; Both have liberty,and have constraint,the marrow being infiltrating democracy and rule by law as a result among them,is embodying running after checking "rationality" and "legitimacy".That building-up embodies vigorous central authority of constitutional government sufficiently and moderate decentralization of local country economic rights deploys a pattern longitudinally is that gigantic politics and social engineering system. It mainly includes three aspects: First,central-local relation should be scientifically localized; second,the extent of central-local fiscal authority should be rationally divided; third,balance mechanism should be strengthened that the capacity for macro-economic regulation and control and building local benefit expressing. Interdependent,mutual composition of three aspect,compose constitutionalism arrangement frame concern central-local fiscal relation. Localized central-local relations scientifically,which is the constitutionalism arrangement basement,decides whether central-local fiscal relation's constitutionalism comes true or not. Harmonious socialism society theory is hit by "people-oriented " important inference,it should concern localized central-local relation with measuring base point,that it's ideal state responds to is our country,not only central but also local government has the independent law main body position,they can cooperate with one another,concentrate efforts on resident benefit upkeep and guarantee commonly.Rational division of the fiscal power extent between the central and local governments,which is the constitutionalism arrangement core,directly affect whether central-local fiscal relation's constitutionalism arrangement comes true or not. In our country,concerning of division of powers or authority of office and finance,we ought to pay attention to mainly three-point: First,the central government powers or authority of office is to provide the common article countrywide and having external first mainly ,the local government is to provide common regional article mainly ,has the common cross article to hold out if the reason local bears it and matches it with corresponding financial resources of central authority within the compass of competency ,helps if exceeding the local government compass of competency's is to carry out coordination from the central government; Second,central authority works out the policy and target stabilizing macro-economy with being put into effect ,local coordinates macroscopic policy of country putting into effect ,bears the part economy and the society management function; Third,regional development is unbalanced because of our country ,central authority needs to bear duty to upkeep society justice ,realize impartial with society member ,local should give certain helping within it's compass of competency.Strengthening central authority's capacity for macroeconomic regulation and control and building local benefit expressing and balance mechanism is that our country realizes central authority and local finance concerns constitutional government arrangement dynamic balance mechanism. Now that finance decentralization needing to ensure capacity for macroeconomic regulation and control of the central authority,will ensure that the local government gains certain independent position and extent of authority again. The former concentrates efforts on upkeep national unification mainly ,keeps public stability economic targets such as being going to come true again maintaining macro-economic stability such as ,realizing impartial and rational assignment of society,whereas the latter being concentrated efforts on the place mainly the benefit balance. This requires that we jump out of the tradition centralization of state power and the decentralization analytical framework,and from the two aspects that strengthening real capacity for macroeconomic regulation and control of central authority and building local benefit expressing balancing mechanism,look after fine finance rights moves guarantee mechanism mutually between exploring the central government and the local government.Theory and experience indicated what is constitutionalism: a set of law to carry out the gauge limit on government authority,in ruling down of law,the limited government works. Be short of clear and validated constraint ,country overall benefit and local vested interest will cannot attend to one thing without neglecting another ,which will reduce resources allocation efficiency . Therefore,on considering the central-local fiscal relation constitutionalism arrangement,we ought to structure the handling system ,explore the basis handling law,with the guideline that law concerns as adjustment , through the all-round passing law and effective implementation," relation of forming and choosing" embody the vigorous benign of constitutionalism between the central and the local government. As a complicated systematical project,being beset with difficulties always confronted with,we still should probe out a scientifically and feasible route that we can construct with central-local fiscal relation constitutionalism arrangement:The constitutional government takes constitution as premise,the fundamental content and principles of finance decentralization way should be fixed down,also should be given the boundary clear and definite as far as possible stability on the constitution especially ,that becomes and the constitution system that constitution reserves. At the same time,our country marches toward the first step important measure of the rule of law and the constitutionalism, push forward finance constitutionalism course in time.Finance,which is related to the country's lifeblood,should come to carry out a norm from higher law of effect therefore to significant aspect item such as financial expenditure,income and administration that is inherent legal principle of finance request. Therefore ,as soon as possible,we should work out and perfect revenue and expenditure partition law,making government finance departments at all levels division of the revenue and expenditure boundaries clear and managing extent of authority,that is our country realizes the inevitable request that finance rules by law.In order to realize democracy and human rights,we should put supervisory control into practice by applying the means giving first place to ruling administration by law to concern operation. At present,we should structure and perfect fiscal control legal system,reinforce fiscal control laws and statutes construction. It becomes the extremely urgent current job mission on fiscal control legal system building.On the heddle,the main body of the paper brings central-local fiscal relations into constitutionalism view,carries out a examination on the fiscal decentralization system currently in effect from the constitutionalism angle ,it also discusses finance of our country decentralization problem,announce to the relation between our country fiscal decentralization and constitutionalism,expresses the significance of the fiscal decentralization reforming. so that we could find road of central-local fiscal relations concerning constitutionalism reformation. It is the paper's purpose and significance.