The Reform And Development Of Local Revenue System In China

Revenue plays a vital role in the present society. It is not only the main measures for government to finance but also an important leverage to adjust economy of the society by government. Sound and scientific revenue system can ensure the function of tax to be implemented and promote the developing of society and economy in the meanwhile. Since from the establishment of the People's republic of China, the Fiscal and Revenue system have been modified and reformed for many times. And after reforming and opening- up in China, to meet the needs of marketing economy developing, we adjusted the distribution relationship between central finance and local ones and established a systemic local revenue system. However, with the development of our society and economy, the local revenue system at present has exhibited more and more problems and contradictions.Based on the theory of tax distribution system, through studying the practice of local revenue system in foreign countries, in this paper, at last we put forward some measures to reform and consummate Chinese local revenue system.