Attempt To Demonstrate Establishment Of Local Tax Legislation

A specification, sound and well-functioning tax system is an important lever for government adjust regional economic resources and promote the overall development of the national economy, is also key initiatives to meet the public demand and maintain social harmony. Tax Legislation as the core aspects of the tax system, its configuration and traffic situation is especially important. However, the current tax legislative authority vertical configuration is not reasonable and caused a series of problems, these problems have affected our tax system and has become the "bottleneck" of the development of local economic and social. To this end, we must analyze systematically the problems of longitudinal configuration of our Tax Legislation permissions, and learn from common practice around the world, establish legislative power to local timely is particularly urgent and important for the coordination of central and local relations, and promote sound and rapid development of the local economy.The main contents and views of this paperFirst, clearly define the local legislative, the specific details of tax law and its legislative bodies and local tax legislative power, analyze comprehensively the set status drawbacks and its causes of our tax legislative authority revenue (vertical) system.Second, comparative study Tax Legislation vertical configuration mode between different countries, and learn the experience of rational allocation to the local tax legislative power of them.Third, combine the actual situation in our country, thinking from the practical needs, the theoretical basis and the legal sourcing of the necessity and feasibility of our country to establish local tax legislative power at this stage, and proposing the basic idea of how to perfect the systems of the establishment of local tax legislation In short, for overcome the drawbacks of our current tax legislation and promote the development of our fiscal system, wo must establish legislative power the local tax system timely, to protect functions of local taxes effectively, and promote the rational allocation of local resources, bring to bear enthusiasm and initiative of the leverage of local tax system, to promote the healthy development of the local economy and the harmony and stability of social.