Huang Zongzi's Law and the Legalization of the Allocation of Central and Local Tax Legislative Power
Huang Zongzi's Law is mainly used to describe the cyclical cycle caused by the tax merger reform.It is essentially a problem of the relationship between the central and local governments in national governance.Under the centralized tax legislation model,the local governments have no real legislative power over taxa-tion.The basic principle for the Communist Party of China to explore and solve the difficult problem of cen-tral-local relations is the principle of"two positivity".Under the guidance of this principle,the basic solution to Huang Zongzi's Law is to promote the legalization of the relationship between the central and local govern-ments.The legalization plan for the vertical allocation of tax legislative power includes long-term plan and short-term plan.The short-term plan is to clearly divide the central and local tax legislative powers according to tax types in the General Provisions of the Tax Law.In the future,China should start with the reform of the local tax system and clearly give local governments corresponding tax legislative powers.
Huang Zongzi's LawTax Legislation PowerCentral and Local RelationsLegalizationThe Principle of"Two Positivity"
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