Taxation Power Ruled by Law:Fiscal Guarantee of Local Autonomy

Local autonomy system drives and develops in rise and spread of commercial revival and merchant spirit in European countries. Although China's historical development has local autonomy onception,it still on the state of changesand intermittent pains.With rapid economic development in China today,how to deal with the realationship between central and local government correctly,and mobilize the enthusiasm of local government,we should grasp Chinese national condition,based on the theory of essential characteristics of local autonomy,take taxation power—— including the power to tax,the power to tax income and the power to use—— ruled by law as a focal point,and realize taxation controling relationship between central and local government by law.