Analysis On The Legalization Of Adaption Between Financial Power About Resource Governance And Financial Responsibility

The reform of the fiscal and taxation system is placed at the strategic height of “improving and developing the socialist system with Chinese characteristics and advancing the modernization of the national governance system and governance capacity”,and giving it the “basic and important pillars of national governance” in the Third Plenary Session of the 18 th CPC Central Committee.With special positioning,China’s fiscal and taxation system reform has played an irreplaceable role in all aspects of state governance.In the report of the 19 th National Congress of the Communist Party of China,General Secretary Xi pointed out: "Ecological environmental protection has a long way to go",and ecological civilization construction is the millennium of the sustainable development of the Chinese nation.With our emphasis on the ecological environment,the active role of fiscal and taxation system reform in the construction of ecological civilization has received increasing attention.With the official withdrawal of business tax from the historical stage,the lack of local tax categories has become increasingly prominent.The progress of resource tax reform has led scholars to discuss resource taxes as local taxes or major local tax.In fact,it is not comprehensive to explore the attribution of resource tax only from the perspective of income.This is contrary to the adaption between Financial power and Expenditure responsibility that we advocated since the Third Plenary Session of the 18 th Central Committee.From the starting point of the division of resource tax revenue,the first thing that should be discussed is the resource governance power corresponding to the resource tax.In this regard,there is little research in China.Furthermore,the resource tax reform is only part of the resource ecological construction.For a long time,the mere study of “financial” has neglected the fundamental responsibility of the financial affairs.The study of the financial relationship between the central and local governments is the key to the reform of the fiscal system,and the study of the division of fiscal power should be the focus of the research on the financial relationship between the central and local governments.With the gradual deepening of China’s fiscal and taxation system reform,the rational division of central and local fiscal powers and expenditure responsibilities has become the focus and difficulty of current reforms.In 2016,the “Guiding Opinions of the State Council on Promoting the Reform of the Division of Financial and Expenditure Responsibilities between the Central and Local Governments” was released,placing the division of powers in the important position-“important content of establishing a modern fiscal system” and “opposing the objective needs of the modernization of the national governance system and governance capacity”.At the same time,it is pointed out that it is necessary to summarize the experience of reform in related fields in 2017-2018,and make breakthroughs in basic public service areas such as environmental protection in a step-by-step manner.On February 28,2018,the “Decision of the Central Committee of the Communist Party of China on Deepening the Reform of the Party and State Institutions”,adopted by the Third Plenary Session of the 19 th CPC Central Committee put forward the “Reform of Natural Resources and Ecological Environment Management System” and subsequently issued the “Reform Plan for deepening the Party and National Institutional.Forming the Ministry of Natural Resources(formed the National Forestry and Grassland Bureau,which is managed by the Ministry of Natural Resources)and the Ministry of Ecology and Environment are proposed.Under the current reform of China,the resource tax reform and the legalization of the central government’s fiscal relationship are the key links in China’s ecological civilization construction and the focus of reform.It is timely to study the division of financial affairs and the responsibility of expenditure related to China’s resources.China’s financial relations between the central and local regions need to be further improved both in theory and practice.In the transformation of the main contradictions in the new era of society in China,the reform of fiscal power division plays an important role,not only requires the guidance of legal theory,but also needs to be problemoriented and transform the research paradigm.In the context of China’s academic circles,from the perspective of local taxation,taxation and fee reform,and the lack of a combination of resource governance and power,it is necessary to re-adjust the thinking,from the perspective of the legalization of fiscal relations,learn from the successful foreign legislative experience and corresponding theories,the realization of resource’s ecological value need a comprehensive study.With the theme of the Legalization of Adaption between Financial power about Resource Governance and Financial Responsibility,this paper is mainly composed of four parts:The first chapter clarifies the institutional implications of the resource governance financial powers and expenditure responsibility and the corresponding reality review on the basis of clarifying the three levels of logic of financial affairs,financial power,financial resources and expenditure responsibility.From the perspective of ought to be,the adaption between financial power about resource governance and expenditure responsibility means:1)at the level of the basic system,the financial affairs must be clearly divided;2)at the level of the safeguard system,we need improve the ability of expenditure responsibility,improve the distribution of expenditure responsibility,and realize the effective fulfillment of expenditure responsibility,build effective implementation,supervision and accountability mechanisms;3)at the construction path level,it is necessary to strengthen the rule of law.However,from a practical point of view,China’s resource governance financial rights and expenditure responsibilities are relatively low: 1)at the level of the basic system,the resource governance financial power is unclear;2)at the security system level,resource management expenditure capacity is insufficient,and performance is inefficient.The construction of accountability mechanism and the unfavorable responsibility are not perfect;3)at the level of construction path,China’s constitution and constitutional law are absent,the system level of relevant laws and regulations is low,and it deviates from the constitution.The second chapter studies the basic system of resource governance and expenditure responsibility,which is the division of resource governance financial affairs.The legal definition of resource governance authority is inseparable from the determination of two issues: the separation of resources and environment,and the transition from management to governance.The investigation of the scope of resource governance must first determine the boundary between the market and the government.In fact,the management of natural resources requires the dual role of the government and the market.Both of them have to advance and retreat from the resource governance and it is necessary to introduce “multi-center governance” in a timely manner.In the vertical division of resource governance financial affairs,the first thing to be clear is the status of local government in the division of powers.From the Constitution of China,the two-way movement of decentralization and centralization in the federal system and unitary state,and the experience of flat management of enterprises.From different angles,we can see that local governments in China should have a relatively independent status.The division of resource governance financial affairs should follow the principles of fairness and efficiency.The principle of fairness is the basis and the principle of efficiency is amended.In the horizontal division of resource governance financial affairs,it is mainly to clarify the allocation of resource governance financial authority among provincial governments and authorities to achieve balance of interests and administrative efficiency.The third chapter builds the allocation of expenditure responsibility for resource governance.First of all,to build the expenditure responsibility ability of the main body of financial affairs.On the one hand,we must re-examine China’s existing resource taxes,fees,and rents,and sort out their uses and incomes on the basis of their essence;on the other hand,as an important tool for balance of interests,the fiscal transfer payment system will be in the system itself in the future.The operation,the establishment of institutional norms,the expansion of institutional content,and the construction of the rights-power-obligation system play an advantage in making up for the imbalance of interests caused by the distribution of income.Secondly,in the allocation of expenditure responsibility,it is necessary to adhere to the basic principles of the responsibility of the subject of responsibility,the supplementary principle of power entrustment,financial transfer,and responsibility retention,and the dispute resolution mechanism of overflowing and over-loading.Thirdly,in the fulfillment requirements of expenditure responsibility,the most fundamental requirement is to realize the welfare of people’s livelihood.In terms of resource management,it is necessary to realize the conservation and rational use of resources.In practice,it is required to establish a performance appraisal mechanism to guarantee.Finally,the construction of an effective expenditure responsibility supervision mechanism is the focus and guarantee.On the one hand,it is necessary to establish an all-round supervision mechanism for government self-inspection,people’s congress review,and social supervision.On the other hand,it is necessary to establish and improve the adverse consequences of the expenditure responsibility.Whether it is the financial management of financial resources or the construction of the expenditure responsibility system,it must be carried out in accordance with the law of law.Therefore,the fourth chapter mainly solves the construction path of resource governance financial responsibility and expenditure responsibility--rule of law.At the legal level,first emphasize the local participation in the central legislation,give the players a full opportunity to express the views of the central and local governments;secondly,in the division of local independent powers,fully respect for local autonomy.By local regulations,the way of government regulations will solidify the division of local powers.At the same time,the improvement of the supervision and review mechanism of the lower law is the key to guaranteeing the exercise of local independent affairs according to law.In the construction of the legal system,it is necessary to realize the "legal evidence" for the division of resource management financial affairs and expenditure responsibility in the systematic construction of constitutional and constitutional laws,fiscal and taxation legal systems,and resource governance related legal systems.Specific to the practical level of resource governance financial responsibility and expenditure responsibility,it is necessary to emphasize the mandatory,dynamic,openness,completeness and development of the list in the form of financial authority and expenditure responsibility list.