China＇s fiscal and taxation law reform is at a critical stage since Chinese economy development needs to consider compromising interests and conflicts from all sources, such as the social benefit network, real estate...China＇s fiscal and taxation law reform is at a critical stage since Chinese economy development needs to consider compromising interests and conflicts from all sources, such as the social benefit network, real estate industry avidity, internationalizing currencies, fostering a philanthropic culture, and growing as a leader in the world market. These undertakings all demand a modern, handy fiscal and taxation law system. On the other hand, after two decades of implementation of the 1994 tax sharing system, the original initiative of strengthening centralized control might not keep pace with the needs of balancing decentralization and local financing demands, in addition to the troublesome taxpayers＇ protection, tax judicature reform, and worsening environmental irregularities. Admittedly, China＇s fiscal and taxation law reform faces new challenges and incentives. Rigorous international tax frameworks and multi-jurisdictional cooperation drive China to respond as an international trade giant and a responsible game player. Such international tax policy orientations create another layer of incentives and necessity for China to fine-tune its domestic fiscal and taxation legal framework, ranging from promotion of free trade zones, global sourcing practice and supply chain management, renegotiation of outdated tax treaty articles, more active participation in consequential overseas investments, to WTO Protocol compliance review, and international tax dispute resolution. Therefore, this article argues that, no matter the extent to which feasible, plausible or pragmatic proposals are presented, a top level architecting and a serious pursuit to upgrade citizens＇ livelihood must be prioritized in earnest.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China＇s fiscal and taxation law reform is at a critical stage since Chinese economy development needs to consider compromising interests and conflicts from all sources, such as the social benefit network, real estate industry avidity, internationalizing currencies, fostering a philanthropic culture, and growing as a leader in the world market. These undertakings all demand a modern, handy fiscal and taxation law system. On the other hand, after two decades of implementation of the 1994 tax sharing system, the original initiative of strengthening centralized control might not keep pace with the needs of balancing decentralization and local financing demands, in addition to the troublesome taxpayers＇ protection, tax judicature reform, and worsening environmental irregularities. Admittedly, China＇s fiscal and taxation law reform faces new challenges and incentives. Rigorous international tax frameworks and multi-jurisdictional cooperation drive China to respond as an international trade giant and a responsible game player. Such international tax policy orientations create another layer of incentives and necessity for China to fine-tune its domestic fiscal and taxation legal framework, ranging from promotion of free trade zones, global sourcing practice and supply chain management, renegotiation of outdated tax treaty articles, more active participation in consequential overseas investments, to WTO Protocol compliance review, and international tax dispute resolution. Therefore, this article argues that, no matter the extent to which feasible, plausible or pragmatic proposals are presented, a top level architecting and a serious pursuit to upgrade citizens＇ livelihood must be prioritized in earnest.
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.
