On The Reformation And Perfection Of The Local Taxation System

Local tax system is general name of that one country or area aboutvarious kinds of local tax revenue decree and local tax revenue managementmethod over a period to come. The core of the local tax system is that thecentral authorities divide with the tax revenue power of the locality, itsessence is a financial fraction question among central authorities and locality.The local tax system is a carrier of the function of the local tax revenue,only set up scientific and normal local tax system, could guarantee thefunction of the local tax revenue can be realized in an all-round way.Tax system of One country or area must suit with country or districteconomic base of a regular period, accord with the objective demands of thiscountry or regional social economic development. The construction of thelocal tax system receives in such a great deal of objective factors theeconomic development level, social economic structure, political system,economic system, legal system, financial state , social historical tradition ,social culture state restriction.The local tax system is an important component of the system of tax revenue of our country. After new China is established, the development of the local tax system of our country has roughly gone through three periods. In 1994, our country set up the system of tax allocation with transition nature integrated with the international practice tentatively in order to meet the demand that the economic system went through transition , form local tax of our country receive system , establish set up socialist market economy new-type financial foundation of system under the terms to a certain extent tentatively. But this tax reform is that the development degree of market economy of our country is relatively low, government's function has not been changed yet, the duties and responsibilities of the central authorities and locality are divided and carry on under very clear conditions , having obvious transitionality,compared with successful mode of system of tax allocation inthe world a lot of do not perfect the unstandard place . With the promotion and perfection of the market economic system of our country, the system defect of reforming " inadequate natural endowment" of the system of tax allocation is obvious day by day, expecting very much to current local tax system of the norm of place.Under our country new social terms of economic development atpresent , reform and perfect current system of tax allocation and local taxsystem not to have objective necessity further, have great realistic meanings.First of all, reform and perfect of our country local tax system to perfectsocialist market need of economic system. Secondly , promote the need oftransforming the government functions. Moreover, it is a need ofimplementing the scientific development viewReform and perfect the problem that the current local tax system need tosolve three respects mainly, just because the questions of these respects makethe current local tax system lag behind in the social economic development ofour country, thus necessity and urgency of making one new round of taxeschange are strengthened greatly .First, the central authorities divide the question with the tax revenuepower of the locality. It is an objective demand for the market economy thatthe power of the tax revenue is divided among different ranks government,have relatively independent tax revenue power since the need of giving fullplay to the function of local government, it is a need of perfecting the local taxsystem too. The reform of the system of tax allocation has not solved the rightof taxes and divided the problem properly in 1994, in case of keeping vestedinterest, having given full consideration to the need of centralization, theexisting problem displays mainly and influence is: On one hand the right ofthe tax does not divide science, the ownership of property and duties andresponsibilities are not unified ; Another on one hand the height concentrationof the right of the tax and system of tax allocation are contradictory each otherSecond, the structure and the main body tax category establishment questionof local tax system . Concrete problem and influence existing are: It is localtax that divide standard science at first, the tax category belongs to theconfusion . Secondly it is the local tax system that wears out , theestablishment omission of tax category, does not meet the needs of marketmechanism , it is the local tax that lacks the subject tax category again,influence the local tax revenues. Third, the local tax system reforms thequestion. Show: At first a certain tax category of the current local tax is not inconformity with present stage of economic development, secondly it is theinternal and external tax system of the current local tax that has greaterdifferences, some adaptation between demand for economic development andresident income local tax category , change of situation levy yet at presentagain.At present, most countries set up and comparatively standardize the intact local tax system in the world, have accumulated the experience relatively succeeding. More representative mode of system of tax allocation in world has three kinds: Fraction type , centralization of state power type , composite. The basic experience and enlightenning of the hand system of the foreign local tax is: First, it is the foundation that a system of the local tax is operated to suitable for the tax right of the national conditions and divide. The tax revenue is divided identical with state system , government corporate; Leading factor, central tax of right with proper to give local tax right to combine together, that right divide to it legalizes to be organic to combine with elasticity tax have. Second, the tax revenue system design with reasonable science is the core that the local tax systemoperates. The mechanism of the tax revenue that various countries compound, there are several subject tax categories in the system of the local tax revenue, various countries attach great importance to the establishment of the auxiliary tax category, the source of tax revenue has cutting apart nature. Third, tight and intact tax collection and management is the guarantee that the local tax operates. Fourth, the perfect transfer payment system is the important supplement that the local tax operated. Reform and perfect the local tax system of our country, should fully use the experience for reference and absorb , combine the national conditionsof our country, improve the understanding that the local tax system is reformedregularly.Have the problem that and the need is solved according to the currentlocal tax system, absorb and use the successful experience of other countriesfor reference, the policy recommendations of reforming and perfecting thelocal tax system of our country are:First, the reform perfects the financial system of the current system oftax allocation, divide the right of taxes rationally, give the local governmentcertain tax revenue legislative power. Divide central authorities and duties andresponsibilities in the locality clearly, thus confirm the financial right and taxrevenue right of the central authorities and locality, dispose central authoritiesand tax category in the locality rationally , make it have a subject tax categoryand comparatively sufficient source of tax revenue, guarantee the ownership ofproperty of governments at all levels and financial resources. Use theexperience of the foreign system of tax allocation for reference , acceleratemaking Basic Law of the tax revenue , give the legislative power and right oflevying of the tax category of local government revenueSecond, science divides the tax category, perfect the local tax system ,establish the system of steady local tax revenue. Should be according to theduties and responsibilities of the system of tax allocation and unified principleof ownership of property , on the basis of confirming ownership of property ofgovernments at all levels of locality, divide the central and local tax category.