Research On The Provincial Government Allocation Of Tax Power Through The Idea Of The Equity Of Tax Law In China

This paper adopts the methods of text analysis and comparative analysis,based on the combination of the relevant academic articles,expounds the provincial government tax legislation power,the tax collection and administration power,the tax revenue power and their problems in the present situation,discussed the necessity and feasibility of configuring provincial government tax power reasonable.And finally put forward my own view on how to configure the provincial government tax power.This paper is divided into five sections.The first section is the introduction.For the first,the paper analyses the problems and negative effects of the tax allocation between the central and provincial governments since the tax sharing reform,and expounds the theoretical and practical significance of the rational allocation of provincial government tax power under the new situation.Then the paper sorts out and generalizes theories both at home and abroad,including the concept and connotation of tax power,central-local allocation of tax power and fiscal power,and principles of tax power.Then introduces the Equity of Tax Law.Finally,there is a brief introduction to the full text of the research ideas and methods.The second section is the overview of the allocation of provincial government tax power.Being the basic part of the whole article,this section expounds the related concepts of the allocation of tax power of provincial governments,at the same time,emphatically analyzes the definition and content of tax power,the special status of provincial governments.Then the paper discusses the theoretical basis of the provincial government allocation of tax power from two aspects: fiscal federalism and local autonomy theory.At last,this paper elaborates the Equity of Tax Law,discusses the feasibility of allocation of the tax power of provincial governments rationally and the general thought of the realization of the Equity of Tax Law.The third section is the current situation in China and foreign experience of tax power allocation.This section analyses the tax legislation power,the tax collection and administration power and the tax revenue power both in the provincial governments andgovernments that lower than provincial governments.The problems include that,lack of tax legislation power,unbalance of central-local tax collection and administration system,lack of relatively stable tax sources.Then the paper analyses the current situation and experience taking a typical federal and a single system country as example.The forth section is optimizing the allocation of provincial government tax power.This section analyzes the basic principles of the allocation of tax power,including the principle of tax legalism,giving full play to the two initiative,being conducive to the tax sharing system of financial management and taking account of the regional differences,makes a course on the allocation of tax power based on the analysis of the most important constraint.Then the paper makes a plan of the specific scheme for the allocation of tax power of provincial government,including the allocation of tax legislation power,the tax collect and administration power and the tax revenue power.And it plans the basic system guarantee of provincial government's tax power allocation.The last part is construction of rule of law in dispute settlement.The whole section elaborates the specific way of the allocation of tax power,settles the institutional safeguards after the configuration,and the principles and solutions to be followed in the event of a dispute to ensure the orderly operation of the entire system.