Legal Reservation of Budget:Theoretical Justification and Normative Analysis
The legal reservation of budget refers to the legal reservation of the legislative power of budget,which is neither a traditional"infringement-oriented reservation"nor the legal reservation in the constitutional sense or"absolute reservation".Article 11 of the Legislation Law of China essentially on the"exclusive legislative power"establishes the principle of legal reservation,therefore the"basic fiscal systems"including the budget fall within the scope of legal reservation.Regarding issues subject to"exclusive legislative power"of the National People's Congress and its Standing Committee,the authorized legislation is excluded.Of course,"exclusive legislative power"belongs to the reservation of legislative power,while relevant provisions on budget stipulated in the Constitution of China are about state organs'power to matters.Therefore,relevant provisions on budget in the Constitution cannot serve as the constitutional basis for the legal reservation of legislative power on budget.The stipulation of"the State Council formulates implementing regulations based on this Law"in Article 98 of the Budget Law does not comply with the requirement of clear authorization stipulated in the Legislation Law,but it is still necessary to resort to the Constitution to seek the fundamental solution to the issue of legal reservation of budget and the clarity of the authorized legislation,and give specific description in clauses on the authorized legislation in the Budget Law on basis of norms on clarity of authorization in the Legislation Law.
BudgetLegal ReservationAuthorized LegislationPrinciple of Clear Authorization