On Provincial Legislative Power Of Taxation

The present paper starts from the problems of local financial practice, and focuses on proper collocation of power between center and provinces, it analyzes and demonstrates provincial legislative power of taxation through expatiation on theory and institutional practice of fiscal federalism and local self-government. In 1994,the establishment of tax-sharing system as the goal of reform corresponds to fiscal federalism in western financial theory, which requires that the province has independent financial resource and legislative power of taxation. Provincial self-government is the effective mode and the feasible approach for properly disposing the relationships between the center and province, it is important part of democratic course and constitutionalism construction in China. As the autonomous legislative power of province, provincial legislative power of taxation of is the core and the security of provincial self-government, it is the essential method of resolving problems of local financial practice, too.In the first chapter, the paper reviews historical evolution of province and analyzes the important status of province in state structure. Province and financial function of that undergo a developing course from the foundation of provincial system in Yuan dynasty. As a sub-central regime, province plays a significant role in state structure. The researching products of legislative power of taxation in foreign and Chinese academes provide material and thinking path for discussing on provincial legislative power of taxation in the paper.In the second chapter, the paper enumerates problems of local financial practice after implement of tax-sharing system in 1994, it indicates that the deep cause of problems is no independent legislative power of taxation for local governments. And the establishment of provincial legislative power of taxation is the radical method to resolve problems of local financial practice.In the third chapter, the paper expatiates theoretical base of provincial legislative power of taxation: fiscal federalism and local self-government, it points out that fiscal federalism requires independent financial resource and relatively independent legislative power of taxation. The goal of reform that tax-sharing system in China corresponds to fiscal federalism and province should possess of legislative power of taxation under theoretical frame of fiscal federalism. In China, that is necessary and feasible to establish provincial self-government at present. Provincial legislative power of taxation is the core and security of provincial self-government.In the fourth chapter, the paper indicates that system of people's congress and multi-class financial system are base of system design of provincial legislative power of taxation , it also designs system of provincial legislative power of taxation .In the fifth chapter, the paper expatiates constitutional regulation and help of provincial legislative power of taxation , it claims that exerting of provincial legislative power of taxation must follow some principle and should be restricted and supervised by constitution. Constitutional regulation of provincial legislative power of taxation o should follow some principle and there is some paths supplied to province for help.