Research On Legislation Of Vertical Tax Authorization In China

Under the tax-sharing reform,the tax legislative power is highly concentrated in the central government.In order to ensure that the central government has sufficient macrocontrol capabilities,Article 10 of the Legislative Law stipulates that the National People’s Congress and its Standing Committee can only authorize the State Council to participate in tax legislation horizontally,and local state haven’t been authorized certain legislative authority.However,in reality,the State Council authorized delegations vertically through sub-authorization,which actually created a series of local tax legislative powers.This conflict between legislation and practice shows the dislocation and confusion of the authorization relationship in the field of tax legislation in China.According to the power logic and hierarchical relationship of the authorized legislation,the authorized organ of vertical tax authorization legislation should be positioned at the provincial people’s congress standing committee.Generally speaking,the principle of legal taxation and the retention of taxation law are the two mountains that hinder the local have tax legislative power.Therefore,it is necessary to correctly understand the relationship between the vertical tax authorization legislation and the "two mountains",observing whether they can Looking for a way out.In this paper,from the spirit of the principle of legal taxation,it is concluded that the local can has certain tax legislative powers,and uses in-depth explanations and semantic interpretations to analyze the taxation tax reservations in China,and finds a certain space for authorizing local governments to participate in taxation legislation to build the legal logic foundation of the vertical tax authorization legislation.From the perspectives of law,economics,etc.,it has comprehensively sought theoretical support for authorizing local participation in tax legislation,and found that it has sufficient practical necessity.Then,taking the legal provisions in China’s separate tax law that authorize local participation in tax legislation as a sample,this paper examines the current status of the practice of non-standard local participation in tax legislation,and draws on foreign experience in the reasonable allocation of tax legislative power in the central region to construct China’s tax revenue in a legal sense.Vertical authorization legislative system.The author believes that it should be carried out from three aspects: the principles that authorization legislation should follow,the content of authorization,and the monitoring mechanism.Under the guidance of the taxation vertical authorization legislation principles,the purpose of the authorization is clearly defined,the types of taxable taxes and taxable elements are determined,and a reasonable range and restrictive conditions are set for them to achieve the purpose of regulating the authorized content.Then from the perspective of implementing the legislative supervision responsibility of the National People’s Congress and its Standing Committee,ensuring the quality of after-the-fact supervision,and strengthening public supervision,we should improve its supervision and restraint mechanism,and realize the examination and supervision of the whole process of local tax legislation.Thus,the confusion in the legislation of vertical authorization of taxation is straightened out,so that the local tax legislation right returns to the correct legal order.