The Analysis Of The Legislative Authority Of Local Taxation Under The First Conducted Policy

Tax is one of the important tool to adjust and control the macroeconomic of nation,Play an positive role not only in the field of organize national fiscal revenue but in thefield of adjusting income and distribution as well. After20years of tax reform, with thedevelopment of the market economy and the reform of tax system becoming moredeeply, our tax system is becoming more and more perfect, not only greatly enhancedthe function of raising government income, but exert a significant effect in balancing thedevelopment of economic and social. With the increasing development of reform andopen policy in our country, our country raised a hot wave of a new round of tax reform,and the problem of legislative authority of local taxation aroused the concern of theacademic circle once again.The Third Plenary Session of the18th Central Committee of the Communist Partyof China through the resolution of “The CPC Central Committee decision about majorissues comprehensively deepen reform” clearly pointed out:“keep the existing patternstability which of the central and local financial resources, combined with the taxreform, consider attribute of tax, straighten out the income between the central and localfurther”.On June30,2014of the political bureau of the CPC central committee throughthe overall plan of “deepening the reform of the fiscal and taxation system”, the key isto promote reform of three aspects, one of which is“adjust the fiscal relationshipbetween central and local governments, as a precondition for keeping the generalstability of the income pattern between the central and local, straighten out the incomebetween central and local further, reasonable division of powers between thegovernment responsibility and spending, to promote unity not only between the rightsand responsibilities, but between the work and money as well, to establish a systemwhich of the government power to adapt to the expenditure responsibility”.Straightenout the income between the central and local, in essence is to straighten out thedifference of tax right between the central and local, reasonable to distinguish of powersbetween the government responsibility and spending, that is reasonable to distinguish ofthe tax authority between the central government and local government, rationaldivision of tax authority, there will be conducive to establish system which of thegovernment power to adapt to the expenditure responsibility, As large as possible tocoordinate the finance relationship between the central government and local government. Tax authority including Legislative authority、 the right of administrativeauthority of taxation (right of tax collection and administration) and the judicialauthority of taxation, Legislative authority of taxation is the core of the tax authority.The local enjoy some legislative authority of taxation will be beneficial to adjust therelations of fiscal and taxation between the central and local，to promote and achieve thegoals of deepening the reform of the fiscal and taxation.In this paper, the issue of Legislative Authority of Local Taxation，as a startingpoint to explore “the rights of first conducted policy” which is derived from the nationalcomprehensive supporting reform pilot area, under the background of “construction ofthe legal system of socialism with Chinese characteristics, the legislation must take thefirst step” by the proposed of Fourth Plenary Session of the18th Central Committee ofthe Communist Party of China, combined with the newest trend of tax legislation, Putforward the idea is that, apply the “legislative mode of first conducted” to the “local taxlegislation practice”,it is aims to provide legal guarantee for deepening the reform oftax system, not only analysis the meaning of the local enjoy some rights of taxlegislation but analysis the necessity and feasibility of the tax legislation through theway of prior to carry and try as well. at the same time, reference to the local taxlegislation system and practical experience from foreign, looking for advancedexperience and practice that is worth our using for reference, combining the reality ofour country, concluded that revelation of local tax legislation to our country, on the basisof the principle of legislative principles and tax law, to explore the way of building localtax legislation system in our country further under the first conducted policy.