The Studies Of Fiscal Law Guarantee On The People’s Livelihood Spending Priorities

Since the reform and opening-up policy. China has made obvious achievements in the economic construction. But there are many problems which have appeared in the social and economic fields especially the widening income gap between social members. Some people couldn’t fully enjoy the great achievements of the development of the economy, a few of them even have difficult in basic living. They have troubles in healing and housing so as education and pensions. There are just like new "three big mountains" pressing on them which are housing and education with medical treatment. Recently, the government has been asked for solving these problems. Therefore, we should solve the problems in the people’s livelihood urgently. The government has to increase funding on the spending of the people’s livelihood. Because of the people’s livelihood depending on the law, these thesis mainly discuss investing of the people’s livelihood from the perspective of the financial law.This article mainly divides into three parts. This thesis firstly discuss the connotation of consumer spending priority in the financial law and theoretical basises. Before these we should know which is the people’s livelihood. To my point of view, the people’s livelihood is what directly related to people’s life such as education, medical treatment, social security and employment which are based on factual research included rights, obligations and responsibilities of basic need and basic development. The theoretical basise are the theory of public goods and the category of human rights protection. Then this thesis puts forward four points on the protection of consumer spending priority in the financial law. Firstly, the local governments lack of money on people’s livelihood financial spending. Secondly, the Scope of it is not clear. Thirdly, the obligations and responsibilities of it have not implemented. Fourthly, Lack of legislative guarantee is also a problem. This is the first part of the thesis. Following it, this article analyses the reasons for the problem included three points: firstly, the theory of public finance of the people’s livelihood spending priorities are not implemented until now; secondly, there is absence of democracy in the aspect of the people’s livelihood spending priorities; thirdly, the separate taxation system in China is still evolving.The third part of this paper is mainly in the light of the existing preferential act to protect the financial expenditure of our country at present, the problem of people’s livelihood which is mentioned in the second part of the paper, and give relevant suggestions and countermeasures. Financial law system in China mainly include fiscal revenue law system, the legal system of fiscal expenditure and financial supervision legal system, so after combining of fiscal law system in China and foreign legislation and experience, give my several suggestions about protecting the people’s livelihood expenditure prioritization through Fiscal law:Firstly, making the idea of public finance that is about the people’s livelihood expenditure prioritization as the guiding ideology of fiscal law carry out and implement the fiscal law system in China. Secondly, improving the fiscal revenue law system which has relationship with people’s livelihood. Thirdly, improving the legal system of fiscal expenditure which has relationship with the people’s livelihood expenditure prioritization. Improving the financial law system in our country through the above four aspects to seek the pattern and path of establishing a security mechanism of our country expenditure livelihood priority tax law, change the structure of fiscal expenditure and emphasize the importance of people’s livelihood expenditure, to achieve the goal of social development in the new period about the people’s livelihood.