liu jianwen a and hou zhuo b

A LAW SCHOOL, Peking University

B LAW SCHOOL, zhongnan university of economics and law

　　Bet365 lotto review MATING The Authority of Office of GoverNMENT ALL Levels More Standardized and Law- Based IMPORTANT STEP in The Process of Deepending 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 everything and Promote Its Exercise Through Legal Hanisms. Governissions Are Given Powers so that they may effectively propect citizens' basic interests. On the premise of clarifying the boundaries of Government Functions, We Should use the legal means and observation the principle of Restraint in the scope of an authority of official. 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 Powers of L L Egislative 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 power, And there is quite obvious homogeneity of Powers Between Different Levels of Government. IC Principles Be Stipulated in the Constitution and that a Basic Fiscal Law Be DEVISE 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 the PowerS. Fundamentally, The Legal Confirmation of a System of Civil Rights Can Promote the Implementation of Statutory Powers.

　　Keywords: FISCAL and TAXATION SYSTEMS, Division of Authority of Office, Basic Rights, Rule of Law, State Governance