| As a kind of fiscal administrative system, the system of tax distribution has been universally adopted by the marketing economical countries at present on the World, and is being made up with the main contents such as tax distribution, decentralization of authority, individual tax collection, individual tax administration. As fiscal administrative system, the system of tax distribution was made out in the Year 1994 in China, the division for tax categories and limits of authority or powers was executed between the central government and the local governments, both sets of national and local taxation authority were established separately, so that a real local taxation system came into being, so as to give important scope to normalize the relation with tax distribution between the central and local government and bring the enthusiasm into play local tax collection. But the systematic reformation for tax distribution still is being carried with the path dependence on traditional past system stronger, and still evolutes the traditional Chinese unified political system with a long-term history, so that the local taxation system still have an inkling of the matter and still have not taken on the shape yet throughout the taxation revolution. There are main existed questions during the course of revolution as following: The scope of local taxation is smaller, it is not mate with tax authority, ownership of movable property and powers of authority; The system can not be divided in thoroughgoing between the central and local tax collection, the share in tax is more, sole share in tax is smaller, it is deficient in a main obvious tax category; The limits of tax authority or power is being concentrated together, there are no an independent legislative authority of taxation and adjusted authority of polices at most in the locality now; The responsibility for national and local taxation systematic collection isn't clear and definite, there are now common in stop squabbling passing the buck etc. The above problems came into being so as the local tax can't give full and valid scope to collect a basic financial capacity and control the local economy for the local government. The local government is being controlled by the financial capacity during the course of executing all kinds of function. In the event that the additional system of payment by central government for local government in the meantime still isn't being with science, perfection and completeness, the local government only have to collect funds by other lawful or unlawful ways beside tax so as to stratify the demand for funds, so that it has become a key predisposition to bring some economic or social problems out such as arbitrary charges unauthorized charges, indiscriminate collection of funds, unjustified punishment and debt financing in disguised form etc. The problems can not be completely solved by the way to "cure the symptoms not the disease—temporary medical relief. The way to improve the local tax system and expand the local tax authority and income scope shall be confirmed out for the local government can be covered with a basic full financial capacity to execute its function by a lawful way. The motivation of local government would be weaken on unlawful revenue increasing and funds-collecting. In addition, a strong economic or administrative and legal sanctions must be made out and implemented by the state in order to promote the local government to execute respective obligation and responsibility by a lawful and reasonable way, earnestly implement the scientific developing viewpoint, so as to promote social harmonious and cordial development in success.With the marketing economic system deepen step by step and public financial systematic structure established basically now, some malpractices and improper notes has been shown regarding all revolution for system of tax distribution day by day since the Year 1994. A new target of "Execution for reformation of taxation system step by step" has been advanced and made out in the Third Plenary Session of the 16th Central Committee of the Chinese Communist Party, it marks a renew reformation of tax system will be started to be executed in China as a job to make a progress on reformation of system of tax distribution in the early days. The theory stems from practice and is higher than practice in common. Many professional experts and scholars engaged in research and study on tax are now talking about and making analysis to perfect policy-making and basic stratagem for fiscal administrative system of tax distribution, and has advanced all kinds of different views and thinking to improve and perfect the system of tax distribution. A common view has been gotten now for making progress on local taxation system, entrusting the local government with a necessary tax authority, so that promote integration between the power over financial affairs and powers of office for the local government. As a key question how to perfect and improve the local tax system has become a focus. The benevolent see benevolence and the wise see wisdom-different people have different views or opinions. Not only the different people have different views but also the different people put different particular emphasis. Only few of people can make a systematic full analysis and theorical research on improving local tax system. In the event that the writer has being worked in the tax collection authority for many years, has accumulated a wealth of some ideas and views, so selected "A study on local tax system in China" as the subject of graduation thesis as writing a doctoral dissertation, in order to have a share in some thought and understanding to improve the local tax system with all colleagues and scholars at first, and has made a good wish that contribute to remedy a defect for the systematic and full study on analysis to local tax system now second, so that is providing with a good theoretical supplement for improving system of tax distribution and giving full scope to local government's functions further.The writer is trying to settle the following questions throughout studying on the "Local Tax System of China" such as: How is status with local tax system? Which questions are being in local tax system? What do make an effect to in depth the questions of local tax system now? How to improve and perfect the local tax system in China throughout regulation created? A basic analyzing thought was formed such as "Theoretical confirmation—Analysis to positive practice—study on countermeasure, the theoretical confirmation and analysis to positive practice foreshadows the study on countermeasure.At first, the writer has confirmed the contents of local tax system in this paper, has advanced that the local tax shall make contribution for the function of the local government during the confirming the theory of local tax system. The central or local government shall make legislation, the local government shall be responsible for collective administration, and the local tax shall be budget by the local government in accordance with the rules of "One national fiscal administrative system". The local tax system is made up with local tax receipts, taxation regulation, limits of taxation power and collection administration etc. The theoretical experts engaged in local tax and tax system have confirmed and definite that a study on what are countermeasure to local tax made up with. In addition, the writer made a systematic analysis to the theoretical independence on local tax system is being and grade-government and grade-financial system, execution of local government's function and fiscal administrative system by tax distribution etc, those theories are being shown that the basic direction and objective for movement an development of local tax system and its makeup.Second, the writer made an important analysis and researching on the present local tax system based on the developing trends of local tax system in China during the course of analysis to positive practice of local tax system. Not only she made a systematic analysis to the status, result and effect and problems being in local tax system since the reformation of system of tax distribution in the Year 1994, but also made analysis to the reason to produce many problems in local tax system. Only the questions can be found out and made analysis on the special valid way and thought just can be confirmed out in success.At last, the writer is thinking as the local tax system is being made up with the confirmation of local tax receipt scope, optimization for local tax systematic structure, optimization arrangement for limits of local tax authority and research on way to collect local tax, and is making analysis to a question how to be co-ordinate with all its makeup each other in the course of establishment for local tax system. A new thought for research and study "Analysis to theory—Use the experience of other countries—countermeasure to reformation" was confirmed to pay attention to co-ordination with the overall structure of this paper and ensure a relative independence of each part well. Throughout the coordinative system was set up for the local tax system, all composes shall be compromised together within the local tax system and between local tax system and politics, economy, society, finance, taxation etc, so that a whole organism will be formed with co-ordinate complied independent composes within different systems.During the researching and studying in this paper, the writer continuously is upholding the systematic scientific methodology and Marxist dialectic, is trying her best to make a true, full, real and dynamic analysis and evaluation on the local tax system throughout combining transversal with vertical comparison and compromising economics, jurisprudence, institutional science and systematic science etc. The writer also has advanced a new idea and thought to improve and reform the fiscal administrative system of tax distribution in China further throughout making a careful study on local tax system, then made an obvious progress on theoretical analysis height and practical guiding value for the researched subject as "The Local Tax System".Throughout a systematic researching and study in this paper, the main acknowledge and conclusion have been worked out as following:1.The local tax system was set up in wholeness during the course of executing the fiscal administrative system of tax distribution. The defects in reformation of system of tax distribution also have become a fundamental systematic reason to imperfection and incompleteness of local tax system. The local tax system only can be improved and perfected throughout improvement for fiscal administrative system of tax distribution. To create and deepen the fiscal administrative system of tax distribution must promote improvement and perfection of local tax system step by step.2.The local government's income is being made up with local tax, local charges, funds and other income. At first, the necessity should be confirmed for the other incomes besides tax, so that shows the usage of different power and adjustment of different subjects for the local government. The other income excludes tax should be made as an important resource of local financial income forever. Second, the tax should be made as a key resource of financial income of different-levels governments, and should be made a basic financial capacity to execute the local government's functions depend on the stability and continuation. Any other income besides tax only should be made a subsidiary and addition to financial income. Third, the local governments are expanding the other incomes so that reduce tax now in China. The local governments have collected many funds over all China now throughout unlawful way such as "unjustified punishment, indiscriminate collection and unjustified charges". At last, a basic thought has been confirmed out to regulate the local government's income way, improve tax collection, ban illegal charges or collection of funds, increase local tax and make obvious progress on function of local tax.3.In accordance with the principle of division for tax category with theory, the systematic structure shall be rearranged between the central and local tax to reduce the proportion of sharing tax, the local main tax category shall be confirmed well. A dynastic developing viewpoint of local main tax shall be confirmed well. A great attention shall be paid to the sales tax. An improvement also shall be given for the source energy tax and urban maintenance constructive tax in the recent days. A local tax system shall be set up with property tax day by day in the future. The main tax category shall be confirmed in accordance with the different economic or source status in the different localities in China, so that a beneficial cycle system will be set up throughout promotion between tax and economy each other.4.The theoretical experts have gotten to a common view that the local government should be given a comfortable legislative initiative of tax collection, and it is necessary to execute the authority now. The writer has advanced a new method of arrangement between the central and local tax administrative authorities, throughout combining centralization with separation of power and comfortable separation of power based on centralization of power, under an additional pledge of tranfering payment between central and local government, in accordance with the legal taxationism and principle of advance gradually in due order and scientific confirmation on authority of office for different-level governments. At the same time, a great progress should be made on legislative process and public inspection on authority of local tax.5.The tax collection and administration is being related to whether can the tax be paid fully for national treasury in time and how level can the national income polices be executed. Many ways shall be adopted to improve tax collection. The writer is advancing that: A great attention shall be paid to stage and local development of tax collective modes; A comfortable arrangement also shall be made on establishment of tax collection authorities so that improve collective effect, and reduce collective costs; A progress shall be made on the idea that serving for the taxpayer during tax collection and administration; To strengthen a normalization on law-enforcement of tax, institutionalization and information; To promote the development for taxation for taxation agent system; To progress tax inspection and taxation punishment; To set up or improve the judicial safeguard mechanism in tax-collection law-execution etc, and ensure and promote the improvement for tax-collection quality and effective.6.To make the systematology ideology as guidance, and set up a coordinated mechanism in local tax system. In accordance with the ideology of systematology, any system shall be coordinated and complied with its surrounding environment; its internal element also shall be coordinated and complied with each other. So that the writer made an analysis to coordinating between local tax system and local economic development, functional execution of local government, between the central tax system and the local income system excluding tax, and made analysis to each element of local tax system such as the local tax, tax systematic structure, limits of tax authority tax collection. Thus all of the above contents have been merged into one organic whole in this paper, so that a perfect local tax system has been formed and executed for a longer term.The writer has created the following as:1. The writer made an overall analysis to the frame of local tax system. At present the theoretical experts have confirmed the contents of local tax system based on the division of limits of tax authority mainly. A viewpoint was advanced that the tax power is being made up with tax legislative power, tax-collection executive power and tax judicial powers. Another viewpoint is being advanced that the tax power is divided by tax legislative power, tax-collection administrative power and tax-distribution power. As the writer is upholding the second viewpoint, she still is making a study on countermeasure to improve tax-collection administration throughout strengthen tax law-execution administration and build a tax judicial security, so that extended sightseeing for study, and branched out the thought of countermeasure by study. At the same time, the writer also has being integrated the intension of tax distribution, separation of power, independent tax-collection and independent administration so that a structure for studying has been formed for local tax system, and confirmed the scope of local tax income based on imputation powers, the local tax structure based on tax distribution, the way to collect tax in locality based on independent collection and independent administration, and local tax power division based on tax legislative powers, so that has worked out an overall and systematic frame for study on local tax system. 2. The writer also has made a systematic analysis and study on the reformation of the administrative system of tax distribution from the sightseeing of institutional economics. There are many defect and shortage on tax systematic structure, limits of tax powers, tax-collection administration, coordinate between tax income and central finance etc now. The main reason is the reformation of system of tax distribution still has not been executed completely and fully. The writer has made an analysis in depth to the sample characters of system of tax distribution as a kind of fiscal administrative system since the reformation of tax in the Year 1994, throughout path dependence thought, transition of local and overall system, systematic transition of advance gradually and advance suddenly and mandatory transition of system etc. It's the systematic source of defect during reforming the system of tax distribution. In a word, the writer also has provided the state with a basic way to perfect the system of tax distribution and improve local tax system throughout creation in depth for an overall system.3. As a kind of resource, the tax powers shall be arranged and an attention shall be paid to effect during the course of arrangement on tax power at first. The source arrangement is a key question in studying on micro-economy. In the event that the source is shortage of marketing economic system, so it is very necessary for source arrangement. The source arrangement must only be carried out rationally to improve effect to source arrangement. During the division of tax powers, the writer continuously is using the special word "Arrangement" but "Division" written in many literature, because the writer is thinking the tax powers as a kind of source with the features as scarcity or limitedness. Whatever, the transversal or vertical arrangement is being executed for tax power, a competitive mechanism still must be being in different main body of arrangement. A rational arrangement shall be carried out within the different bodies throughout tax powers, so that improve the effect to arrangement for tax powers, progress the operative effect for the government, in order to improve the operative effect to social overall economy.4. The basic ideology of jurisprudence has been fused into the regulation for tax legislative powers. The tax legislative power shows a national legislative power on tax-collection. A systematic study was made on tax legislative powers in this paper in accordance with the national laws and a basic principle of rule governed. A research and discussion was carried out on whether can the local tax legislative powers be executed in accordance with the "Legislative law of the People's Republic of China"; The tax powers is being divided in accordance with a legal doctrine of taxation law; A special inspective controlling mechanism shall be set up throughout execution of local tax-collection legislative powers in accordance with the ideology by "Running the laws according to laws" such as give a full scope to the "Constitution of the People's Republic of China" and the "Legislative law of the People's Republic of China" with full of controlling power, improve the rules of legislative process for controlling he local tax legislative powers etc. The basic principle and ideology of jurisprudence shall be fused with the establishment of tax legislative powers so that the local government can be given a comfortable legislative power of tax. A new reformation on tax system can be carried out in accordance with the real status in China.5. A coordinated mechanism is being advanced for the local tax system. The local tax system is a key organic part of whole economic, social and financial taxation system. Any independent research and study shouldn't be carried out on local tax system or establishment of local tax system. A coordinated mechanism of local tax system is being set up in accordance with the system thinking and a serial of thought form systematic science. A study was made on local tax system and local economic development, execution of local government's functions, the central tax system and local income excluding tax and the external environment coordination and every element of local tax system, including local tax income, tax systematic structure, limits of tax powers, coordinating tax-collection and administration. In a word, all of above studied contents have been merged into one organic whole, so that a perfect local tax system was formed to be executed with a stronger activity.But the writer is expressing regret over that hasn't made study on the regional tax system under the provincial level, because it's a question to confirm the complex taxation distribution relationship within different-level governments and shall be made a careful and more analysis. The writer still hasn't rationalized up the threads now, and still continuously is thinking about it. The writer is going to continuously make a careful study step by step, based on made a study on financial distribution relationship between the central and provincial government and set up or improve the provincial government's local tax system. The writer has also made a best wish for achievements in the local tax system and financial taxation distribution relationship under provincial level some day in the future.
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