Abstract Summary of the "Gazette" â— Achieve the convergence of legislation and reform decisions, achieve major reforms in the law, and actively adapt to the needs of reform and economic and social development. â— Strengthen legislation in key areas, accelerate the improvement of fairness, fairness of opportunity, fairness of rules and fairness. Legal system to protect citizens' personal...
Summary of the Gazette â— Achieve the convergence of legislation and reform decisions, achieve major reforms in the law, and actively adapt to the reform and economic and social development needs
â— Strengthen legislation in key areas, speed up the improvement of legal systems that embody rights, fairness, fairness, and fairness, and protect citizens' rights such as personal rights, property rights, and basic political rights.
â— It is necessary to adhere to legislation first, give play to the leading and promoting role of legislation, and seize the key to improving the quality of legislation.
Economic reform will be supported by the rule of law, and reform decisions will be accompanied by legislative counterparts.
The communiqué of the Fourth Plenary Session of the 18th Central Committee (hereinafter referred to as the "Gazette") was proposed to achieve the convergence of legislation and reform decisions, to achieve major reforms in the law, and to take the initiative to adapt to reform and economic and social development.
For a series of work such as finance, state-owned assets, and opening up to the outside world, legislation is the prerequisite for promoting reform under the rule of law.
Fiscal and tax reform legislation will be the top priority
Liu Jianwen, a professor at Peking University Law School and director of the Finance and Tax Law Research Center, told the reporter of China Business News that the plenary session clearly proposed to strengthen legislation in key areas. Finance is the foundation and important expenditure of state governance. Therefore, fiscal and taxation legislation must be the top priority in the last one or two years.
Shi Zhengwen, a professor at the Institute of Finance and Taxation Law of China University of Political Science and Law, said in an interview with this reporter that the plenary session not only set goals for the construction of the rule of law in China, but also provided guidance.
Shi Zhengwen believes that this system should include four parts: a complete fiscal and taxation legal norm system, an efficient fiscal and taxation rule of law implementation system, a strict fiscal and taxation rule of law supervision system, and a strong fiscal and taxation rule of law guarantee system.
"The current fiscal and taxation legal system is a short-term in the legislative system of our country. The specifications of the existing 15 categories of taxes are also in the form of regulations, which does not meet the requirements of the Third Plenary Session to implement the statutory principle of taxation." Shi Zhengwen said, therefore The construction of the fiscal and taxation legal system is a top priority.
In Liu Jianwen's view, it can be envisaged that the legislation on the Consumption Tax Law, the Resource Tax Law, the Real Estate Tax Law, and the revision of the Individual Income Tax Law will accelerate the pace.
At the same time, Yang Zhiyong, a researcher at the Institute of Finance and Economics of the Chinese Academy of Social Sciences, told this reporter that the rule of law and taxation is not simply to turn the current regulations into legislation, but to study how the rule of law is implemented in a deeper level in the revision process. The core is how to respect the market and respect the property.
"The rule of law fiscal tax is to constrain the government, how to restrain when taking money, how to restrain when spending money, this is clearly reflected in the new budget law that has just passed the review." Yang Zhiyong said.
State-owned assets reform needs to speed up legislation
Zhang Chunxiao, a researcher at the National School of Administration, said in an interview that the Fourth Plenary Session proposed to comprehensively promote the rule of law, and that state-owned assets reform should be promoted according to law. Any system, any means and any major reforms to the reform and supervision of state-owned capital must be according to.
Although China has already promulgated the "State-owned Assets Law", Zhang Chunxiao believes that after the enactment of this law, many of the provisions for the reform of state-owned enterprises are not fully reflected, and the platform and the role of the law should not be highlighted. It is suggested that the detailed interpretation of state-owned capital supervision under the State-owned Assets Law should be given as soon as possible, and the law of regulating state-owned capital should be supplemented and revised in the process of refinement. This work should be on the agenda.
The Fourth Plenary Session proposed that the full implementation of government functions and the strengthening of the control and supervision of administrative power in accordance with the law will in fact also propose a rule of law framework for the government in the reform of state-owned enterprises.
Zhang Chunxiao said that under the system of governing the country according to law, both the operators of state-owned enterprises and the regulators of state-owned capital must raise the awareness of the rule of law market. Especially for regulators, the rule of law requires more than the operator.
Rule of law leads reform
Leading the reform with the rule of law and the protection of the legal system can be said to be a major feature of the Shanghai Free Trade Zone.
For example, on September 30, 2013, the "China (Shanghai) Pilot Free Trade Zone Comprehensive Plan" (hereinafter referred to as the "Overall Plan") was announced on August 30, 2013, and the Fourth Session of the 12th National People's Congress Standing Committee made It was decided to authorize the State Council to temporarily implement foreign investment in the Shanghai Free Trade Zone in addition to the special regulations for the implementation of special access measures, and temporarily adjust the relevant administrative examination and approval provisions of the Foreign Investment Enterprise Law, the Sino-foreign Joint Venture Enterprise Law and the Sino-foreign Joint Venture Enterprise Law.
As a pioneering work of legal work, "temporary adjustment" not only provides a basis for the State Council to temporarily adjust administrative examination and approval items in the Shanghai Free Trade Zone, further removes legal obstacles and eliminates the possibility of illegal administration.
Ding Wei, director of the Legal Affairs Committee of the Shanghai Municipal People's Congress Standing Committee, said in an exclusive interview with the newspaper that the contents of the "Overall Plan" have actually exceeded the provisions of the current national laws. Therefore, before the disclosure, the NPC Standing Committee must first authorize the legislation. Otherwise, if it is open, it will face the problem of illegal administration.
The legislative process runs through the construction miles of the free trade zone in the past year. During this period, the state has temporarily adjusted and implemented the relevant contents of three laws, 17 administrative regulations, 3 State Council documents, and 3 departmental regulations approved by the State Council.
As pointed out by the Plenary Session, to build a socialist rule of law system with Chinese characteristics, we must adhere to legislation and give play to the leading and promoting role of legislation, and seize the key to improving the quality of legislation.
At present, the Shanghai Free Trade Zone is advancing the construction of a list of powers, a negative list, and a list of responsibilities under the requirement that “no law can be banned, no law can be authorized, and statutory responsibilities must beâ€.
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