From the date of birth, the fiscal and taxation law in China is always rooted in Chinese land, Chinese resources and aimed at solving Chinese problem.As a famous scholar on the fiscal and taxation law professor Jianwe...From the date of birth, the fiscal and taxation law in China is always rooted in Chinese land, Chinese resources and aimed at solving Chinese problem.As a famous scholar on the fiscal and taxation law professor Jianwen liu once said： ＂the fiscal and taxation law is a very important law, it not only involves the entire country macro economic operation but also involves the interests of families and everyone＇s interests.＂This article will combine professor Jianwen Liu＇ s research results in the past two years, from the view of the field of law to discuss why the fiscal and taxation law known as public property.展开更多
Making the authority of office of government at all levels more standardized and lawbased is an important step in the process of deepening financial reform and establishing fiscal and taxation systems governed by law....Making the authority of office of government at all levels more standardized and lawbased is an important step in the process of deepening financial reform and establishing fiscal and taxation systems governed by law.To do so,China needs to clarify further the legal division of authority of government at every level and protect and promote its exercise through legal mechanisms.Governments are given powers so that they may effectively protect citizens’basic interests.On the premise of clarifying the boundaries of government functions,we should use legal means and observe the principle of restraint in determining the scope of authority of office.The criteria for the division have both economic and legal aspects.Economic criteria are more basic;legal criteria make adjustments to the pattern of division derived from economic criteria.The authority of office can be divided into legislative supervision and enforcement.The current legal system allocates powers of legislative supervision quite rationally,but supervision of judicial powers in particular should be appropriately centralized.In terms of enforcement,some space is left for the division of administrative powers in the current system,and there is quite obvious homogeneity of powers between different levels of government.The legal division of authority of office requires that basic principles be stipulated in the Constitution and that a basic fiscal law be devised that clarifies the powers of all levels of government.Allocation of fiscal powers between governments and optimization of the transfer payment system,together with budget constraints,will provide an institutional guarantee for the division of these powers.Fundamentally,the legal confirmation of a system of civil rights can promote the implementation of statutory powers.展开更多
文摘From the date of birth, the fiscal and taxation law in China is always rooted in Chinese land, Chinese resources and aimed at solving Chinese problem.As a famous scholar on the fiscal and taxation law professor Jianwen liu once said： ＂the fiscal and taxation law is a very important law, it not only involves the entire country macro economic operation but also involves the interests of families and everyone＇s interests.＂This article will combine professor Jianwen Liu＇ s research results in the past two years, from the view of the field of law to discuss why the fiscal and taxation law known as public property.
基金the 2013 National Social Science Fund Key Project “Innovative Research on Fiscal and Taxation Law Systems for Promoting the Equitable Distribution of Income”(13&ZD028)the 2012 National Social Science Fund Key Project “Research on a System of Laws for the Supervision of Public Finances”(12AFX013)
文摘Making the authority of office of government at all levels more standardized and lawbased is an important step in the process of deepening financial reform and establishing fiscal and taxation systems governed by law.To do so,China needs to clarify further the legal division of authority of government at every level and protect and promote its exercise through legal mechanisms.Governments are given powers so that they may effectively protect citizens’basic interests.On the premise of clarifying the boundaries of government functions,we should use legal means and observe the principle of restraint in determining the scope of authority of office.The criteria for the division have both economic and legal aspects.Economic criteria are more basic;legal criteria make adjustments to the pattern of division derived from economic criteria.The authority of office can be divided into legislative supervision and enforcement.The current legal system allocates powers of legislative supervision quite rationally,but supervision of judicial powers in particular should be appropriately centralized.In terms of enforcement,some space is left for the division of administrative powers in the current system,and there is quite obvious homogeneity of powers between different levels of government.The legal division of authority of office requires that basic principles be stipulated in the Constitution and that a basic fiscal law be devised that clarifies the powers of all levels of government.Allocation of fiscal powers between governments and optimization of the transfer payment system,together with budget constraints,will provide an institutional guarantee for the division of these powers.Fundamentally,the legal confirmation of a system of civil rights can promote the implementation of statutory powers.
