Research On Tax Sharing System Of China

Financial administrative system is dispose the benefit allocation relationship of the central and local. It is a custom in the market economic country that treatment the central and local governments finance relationship with tax sharing system. Since 1994,the central and local benefit allocation have been built a body situation on tax sharing system,but because of old system's tendencies and functions,reforming the taxation system conserve and maintain some benefits had been in the old system, so the reforming is unsatisfactory. With economic and social development in China, there are some new problems must be solve in the operating of tax sharing system. That to say,the thesis discreetly research three problems:Firstly,the adjustment problem of the central and local government's relationship;The embodying of relationship between central and local in the finance system is dividing the revenues and expenditures in governments,that is dividing the governments' expenditures duty. This is the elementary problem in the tax sharing system. Secondly,improving the local taxation system problem;Governments' revenues dividing unreasonable embody that county finance operate in difficulties. Improving the local taxation system and supporting county-level economic sustainable development is the basic approach. Thirdly,improving the fiscal transfer payment system problem;We should determine the aim and pattern of the fiscal transfer payment,lower the ratio of the taxes revenue giveback,adjust and optimize the structure of the fiscal transfer payment,improve the local fiscal transfer payment.