英、法、日中央与地方税权改革及其启示.pdfVIP

Abstract Dealing with the centural-local relations related to national unity, is a major issue that must pay more attention to .Judging from the history of the world, the relationship between central and local governments are not the same old-hang, but with the development and progress of society, and adjustments. In Britain France and Japan, to deal with the relationship between the Central Government to safeguard the authority of a number of ways , including the right to tax has always been living in the central position of control. Welfare system change is an important reason of Western centural-loca tax. power reform. After World War II, the welfare system developed capitalist countries in the West to eventually establish and gradually more and more mature. In early 70s, welfare state Developed to the peak. Capitalism can not be welfare, but with the benefits of capitalism can not exist. Since the 20th century 70s, high taxes, high welfare system so that the West had to carry a heavy burden, the welfare state began to shift times after the Welfare State. Back from the welfare state, the restructuring of the welfare state, but also the right of the intergovernmental relations between the changes in the tax process. The central government, local governments role has changed, and this is bound to the different relations between central and local governments have a major impact. From the beginning of the 80s, social welfare policy and services are transferred to the civil government, from central to local , showing benefits of privatization, market-oriented and diversified trend. Due to the overwhelming majority of local governments to assume responsibility for t