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| Research on Standardizing Local Talent Reward and Supplement Policies from the Perspective of Fiscal and Taxation Law |
| Jin Chao |
| (School of Law,Wuhan University,Wuhan 430072,China) |
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Abstract In recent years, many local governments in China have introduced various talent award and subsidy policies successively in the war for talents.By sorting out the status quo of local government talent award and subsidy policies, it is found that first, there are a large number of local government talent award and subsidy policies, but the legal validity of the policies is low, which leads to intensified competition for talent. Second, there are various forms of local talent award and subsidy policies, but the boundary of talent award and subsidy is blurred, resulting in unclear status in taxation law. Third, local talent awards and subsidies are relatively rich, and the effect is significant, but local governments may abuse public property rights. Talent awards and subsidies directly involve the financial expenditures of local governments, but there are few studies on regulating local talent awards and subsidies from the perspective of fiscal and taxation laws, and this is what this study attempts to do.#br#The article further investigates the legality, justifiability and effectiveness of the local talent award and subsidy policies by using the theoretical tools of fiscal and taxation laws, including statutory fiscal and taxation, fiscal and tax neutrality, and public property rights. First, talent awards and subsidies of local governments should be examined for taxability when they are considered as personal income, andfor democracy when they are used as fiscal expenditures. However, at present, some local talent award and subsidy policies violate the taxation laws. At the same time, the lack of a separate budget account for talent awards and subsidies will not only reduce the transparency of huge talent awards and subsidies, but also weaken the democratic of talent awards and subsidies standard adjustment. Second, the local talent award and subsidy policies fail to achieve fiscal and tax neutrality effectively. Although some local talent award and subsidy policies conform to formal legitimacy, they not only fail to correct the uneven allocation of talent resources, but also fail to comply with the principle of proportionality with justified purposes, appropriate means and local conditions, thus lacking justifiability. Third, in the implementation of the local talent award and subsidy policies, the local government's public property rights have not been effectively regulated. The rights and interests of taxpayers have not been effectively protected, the powers and expenditure responsibilities of local talent awards and subsidies have not been adapted effectively, and the talent awards and subsidies have not been recovered effectively. As a result, local talent award and subsidy policies have failed to attract and retain talent effectively.#br#Local talent award and subsidy policies should be legal, justified and effective. First, local talent awards and subsidies should follow the laws of fiscal and taxation. In the future, a separate budget account should be set up to reflect the expenditure on talent awards and subsidies. The update of the talent award and subsidy policy should also be subject to democratic examination through budget adjustment. National legal documents should be formulated quickly to standardize local talent award and subsidy policies. Talent awards and subsidies have different meanings in taxation law, and they need to be reasonably distinguished and taxed legally. Second, local talent awards and subsidies should reflect the neutrality of fiscal and taxation. Local talent awards and subsidies should be included in the law as financial expenditures. With the help of fiscal transfer payments, underdeveloped regions are encouraged to formulate more favorable incentive and subsidy policies. The formulation of the talent award and subsidy policy should follow the principle of proportionality, so as to achieve the justifiable purpose of award and subsidy, appropriate means and local conditions. Third, local talent awards and subsidies should be implemented in public property. In the future, China needs to establish a taxpayer litigation system. On the one hand, it rationally divides the powers of governments at all levels in talent awards and subsidies. On the other hand, it avoids aggravating lower-level fiscal expenditure responsibilities. It is necessary to supervise the distribution of awards and subsidies effectively , and establish a performance evaluation system for awards and subsidies. When the purpose of the talent award and compensation policy cannot be achieved or issued correctly, it is also necessary to emphasize the government's obligation to recover talent awards and subsidies. To standardize the talent award and subsidy policies of local governments, it is important to move towards a system of smooth flow of talents by following the fiscal and taxation law.#br#
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Received: 15 January 2022
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