Study On China's Local Tax Legislation

Nowadays how to establish the legislative authority of local taxation reasonably is an important problem that improving of the separate taxation system and the taxation law system must be solved. In fact, the taxation legislation system is that the taxation legislative authority is in control of the central government in our country. There are a lot of problems in practice. For example, it not only disagrees with requirement of the separate public finance, but also restricts development of the economy of the local government. Because the local government can't gain revenue according to particular conditions, a lot of famous theoreticians and realists appeal to establish the legislative authority of taxation to the local government reasonably. In recent years, academia has discussed some problems of the local taxation legislative authority, but it lacks an in-depth study. Therefore this paper will discuss some problems of the local taxation legislative authority on the basis of research achievement.This paper consists of four chapters:Chapter one: The connotations and the theory bases of the legislative authority of local taxation.Firstly, it introduces connotations of three items: legislative authority, legislative authority of taxation and legislative authority of local taxation, and discusses in detail the characteristics of the legislative authority of local taxation on the theory of decentralization, the extent of effect and the arrangement of resource. Secondly, it discusses the theory bases of establishing the legislative authority of local taxation on the function of the government providing public products and the united principle between affair authority and finance authority of the government, and explains deeply the necessity of establishing the legislative authority of local taxation on the basic situation of our country, the arrangement of effective resource and the action ofstipulating local income.Chapter two: The models of the legislative authority of taxation abroad and the hints for our country.It is the comparable analysis on three models of the legislative authority of taxation abroad, and draws out some conclusions, which are useful for establishing the legislative authority of local taxation for our country. For example, the leading position of the central government in revenue, the consistency with the finance system of the separate taxation system, the unity between the arrangement of the legislative authority of taxation and the tax legal doctrine, the enthusiasm that developing taxation of the local government.Chapter three: The current conditions, the existent problems and the reasons in the current legislative authority of taxation of our country.It discusses the present situation of law-making on the subjects of tax law-making of our country and the specific regulations of the legislative authority of taxation, and analyzes the existent problems and the major reasons of the existent problems in the current legislative authority of taxation of our countryChapter four: The suggestions and the policies for establishing the legislative authority of local taxation.Firstly, it comes up with the principles of establishing the legislative authority of local taxation in our country. Secondly, it demonstrates the real feasibility on the nation structure, the politic system, the economy system and the law-making system, and puts forward the specific extents for establishing the legislative authority of local taxation in our country. Lastly, it puts forward the law bases for establishing the legislative authority of local taxation, which includes making finance basic law, making tax basic law and modifying the Legislative Code.