Establishing And Improving China's Local Taxation System

This thesis is divided into nine sections and four chaPters,with themain purpose to put forward cowhermeasures and suggestions toestablish and driprove China's local taxahon SyStem thIough analyzingthe problems occurred in the present local taxation system.Chapter One: Analyzing tbe connotation of the local taxation system,indicating the characteristics a perfect locaI taxation system should have.Then,the thesis reviewde the developing of China's taxation policy andthe origin of China's local taxation system since the cstabllshing of thePeople's Republic of China.Chapter Two: Espounding the necessity of establishing and haProvinglocal taxation system and the overall principles of cstablishing andtwoving local taxation system.Chaper Three: Analyring the problems occurred in tax strUcture,taxation panition and tax collection system of the Presellt local taxationsystem.Chapter Four: Putting forwad the train of though to peffect the taxsbocfore and the local tax collection system.