On Building A Comparatively Well-off Society Overall And The Development Of The Local Tax

In our party' s sixteenth convention, building a comparatively well-off society overall was set as our object. As a result, making a research of the new characteristics of development of the local tax in the stage of building a comparatively well-off society overall has become a very important problem for study. This thesis will discuss the question from four aspects, as building a comparatively well-off society overall and the dynamic development of the local tax, the basic characteristics of the development of the local tax under the condition of building a comparatively well-off society overall, the principle contradictions faced in the course of building a comparatively well-off society overall, and the sustainable development while positively carrying forward the building of a comparatively well-off society overall.The foreword of this thesis analyses the status quo of the search on the problem of building a comparatively well-off society overall and the development of the local tax, putting forward the significance, methods and the train of thought in the search of this thesis.Chapter one discusses the principle relationship between building a comparatively well-off society overall and the dynamic development of the local tax, making a general analysis of the relationship between economic and tax, the inner link of economic and local tax, making a study of the development of local tax in the stage of comparatively well-off societies in foreign countries, and making analysis of the link of our county' s comparatively well-off as a whole and the development of the local tax.Chapter two discusses the basic characteristics of the development of the local tax under the condition of building acomparatively well-off society overall. The first is that the relation of the local tax in the stage of building a comparatively well-off society overall spreads out around public demands and public goods. The second is that opening-up, rule of law and information are the primary marks of the harmonious development of the local tax in the stage of building a comparatively well-off society overall. The last is that the service for the development of local tax is the inner element of the sustainable development of a comparatively well-off society overall.Chapter three discusses the contradictions faced in the course of building a comparatively well-off society overall, thinking that the contradictions include the contradiction between equity and efficiency in the development of the local tax, the contradiction of the executive power, the financial power and the taxing power among the government on all levels, and analyzing the cause, mechanism and forms of the contradiction.Chapter four discusses how to positively carry forward the sustainable development of the local tax in an overall comparatively well-off society, pointing out that the renewal of the local tax institution should be adapted to highly efficient economic system, that the local tax structure should be bettered according to the principle of proper tax burden, that we should carry forward the development of the local tax by mastering the inner rule of the local tax in a comparatively well-off society, and that we should realize the netting, socialization, and science of the administration of the local tax collection by stressing that man is the foundation and that tax should be increased by science and technology.