Constitutional Changes and Legal Adjustment of Central and Local Financial Relations
The constitutional norms governing the fiscal relations between central and local governments regulate the vertical division of national fiscal power.The essence of fiscal relations between central and local governments is the allocation of a country's financial power and resources between the central and local governments,which is closely related to a country's constitutional system.As a"meta rule",clear constitutional norms of central and local fiscal relations are crucial to a country's fiscal legalization.The Common Program and four constitutions of our country have made principled provisions on the fiscal relationship between the central and local governments,and their transformation process is related to the exploration and practice of the fiscal relationship between the central and local governments of the country.The country has finally established the current fiscal relationship between the central and local governments under the"tax sharing system",which has achieved good results but also brought about macro adverse effects on national governance work and institutional obstacles to the fiscal decentralization mechanism of the central and local governments.The current central financial mechanism is still influenced by the legalization of the country and the national conditions.It is necessary to adjust the legal system and reasonably divide the financial powers and responsibilities of the central region according to the principles of centralization and decentralization.
central-local relationscentral and local financial relationshipconstitutional changeslegal adjustmentreform of tax-sharing system
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维普
