Studying On Some Issues Of The Local Tax System In China

Since 1994,the reform of the tax sharing system has played a great effect in promoting the development of the finance management system and the national economy. But due to the historical background and the limits of that tune, the problem of constructing the local tax system has not been paid attention to, which directly leads to the anomaly allotting of our revenue system and distorts the function of the local governments. So based on the theory of fiscal decentralization ,the article investigates the scale of the income of the local tax, the partition of the tax management power between the center and the local, the perfection of the local tax structure.The first chapter emphasizes the normative analysis, consisting of two parts- the concepts on the local tax system and the theory foundation of the local tax system, and lays down the foundation for the whole article basing on the theory of fiscal decentralization. The second chapter traces back the vicissitudes of our local tax system basing on the two main ways-the evolution of our local tax structure and the division of the tax management power and makes us know more about the rules of the evolution of our local tax system. The third chapter shows us the current problems and causes in our local tax system by quoting lots of data to analyze the gross feature of the income, the structure of the revenue type, the structure of the region and compare with the developed countries. The fourth chapter gives some advice on partitioning of the tax management power by learning from the experiences of America, Japan and German. The fifth chapter analyzes the perfection of the local tax structure from four aspects including the division of the tax type between the center and the local, the electing of the main tax in the local tax system, the perfection of the current tax and the reform of the nonrevenue.