On The Legislative Power Of Taxation In China 's National Autonomous Areas

Settling in the distribution pattern of a number of large, small groups formed in its long history and based on backward economic development of ethnic minority, China has established a basic political system of regional autonomy for ethnic minorities. In a multi-ethnic country, each ethnic minority areas’economy and society’s development are directly related to the development and prosperity of the nation. So it is particularly important to correctly deal with the relationship between the central and the autonomous areas. According to the principle of unity of discretion right and property right, China has fully implemented tax-sharing system in 1994, that’s to say establishing a clear distinctions between the central and local governments at all levels in the discretion right and property right. However, with the development of economy, as well as the ethnic autonomous areas’own characteristics of the region, there are more and more mismatches between discretion right and property right. The third plenary session of the eighteenth clearly has put forward the unity of discretion right and property right, the perfection of legislation, the definitude of tax system, the reasonable tax burden, which will stimulate the activity of the central and local governments. Taxation, as the key point of the tax in system of tax distribution, is the core of the balance of the central and local finance rights. Tax legislative power, as the most basic and important content, also is the premise of fully implement of the tax tax power.At present, imbalance between our country’s economic and social development is still existing, especially in national autonomous areas which can be said as relatively backward. China’s unified tax system can’t match very well with autonomous areas, which has failed to achieve the tax adjustment function. Due to the unclear partition of legislative right on tax collection between the central and autonomous areas, especially the central centralized control of tax legislative power, the lack of supporting legal system of legislative right on tax collection which hasn’t be fully implemented, so the development of minority autonomous areas is urgent and important to legislation on tax collecting and the autonomy of management of tax collecting. In other words, granting legislation right to minority areas, not only benefits to the deepening and perfection of our tax collecting system, strengthening the unity of discretion right and property right, but also benefits to fully implement of autonomy in minority areas, which can bring effective practice of policy about autonomy. At the same time, promoting the effective allocation of resources, increasing fiscal revenue can be advantageous to the adjustment of macroeconomic, adjusting measures to local conditions, properly handling the relationship between the central and autonomous areas, and promoting a sound and rapid development of China’s economy as a whole.This article starts with present situation and necessity of China’s tax legislative power on tax collection in autonomous areas. Then it distinguishes autonomous areas’tax legislative power, legislative power, legislative power on tax collection, and local legislative power on tax collection. This article also thoroughly talks about problems and reasons in legislative power of autonomous areas by analysing problems in history and implication of legislative power in Ningxia Hui Autonomous Region. Finally, this paper gives correct solutions for perfecting tax legislative power of autonomous areas by expounding the principles and scopes of tax legislative power of autonomous areas.