Research On The Local Taxation System In Our Country

Based on the analysis of our country's local taxation system, author proposes the related measures for consummating the local taxation system, which attempts to realize the leap from the practices to the theory. This article divides into four chapters. In the first chapter, author expounds the basic theory of the local taxation system, which divided into four sections: First section is the basic concept of the local taxation system, author analyzes the good and bad points of the three views about the local taxation and thoughts the dividing standards of the local taxation must persist the income ownership standard and the authority belong standard at the same time. Author defines the local tax as "the local tax is the summary of each kind of tax, which based on central legislation or the central authorized local legislation, organized by the local authority and the income controlled by the local authority." Or "the local tax is the tax that the income and the management owned by the local authority." It also elaborates the local taxation system and the tax distribution system. Second section elaborates the history and evolution of our country's local taxation system. Section three elaborates the Present situations of the local taxation system, which put the foreshadowing for the following questions about our country's local taxation system. Second chapter is comparisons of Chinese and foreign local taxation system, the paper introduces and comprises the taxes divisions and the tax revenue authorities of local taxation system in the USA, Japan and China. the conclusion are: One, America and Japan pay more attention to the local taxation system in their entire taxation systems, Two, America and Japan have fully considered the nature and the function in the different categories of the tax, they also have given dual attention to the demand of the local tax income scale. Three, America and Japan generally take the income tax and the property tax as the main categories of taxation, but in china we generally take transaction tax and the personal income tax primarily. With the economical development, the tertiary industry and the personal income tax will become the main origins of the local tax income. Four, looked from the tax administration jurisdiction, the most parts of country's tax administration level are consistent with the political power level, but different from the centralization and division of powers. Five, in the country whose administration is disperser, the local tax income proportion is high, Otherwise, in the country whose administration is centralism, the local tax income proportion is low. In order to enable the contradiction which the tax power centralism and disperses to obtain alleviates, America, and Japan have all established the relative consummation tax adjustment system. Third chapter is the insufficiencies in the present local taxation system in our country. By the introduction of the present situation of our country's local taxation system and the comparisons of the local taxation law system in the USA, Japan and China, the author proposes five insufficiencies in the our country's local taxation system: One is one legislation level of the local taxation system is low. At present, we still did not have the fundamental tax law, the most part of the present 19 locals tax substantively are the administrative rules and regulations. Two is the high degree of concentration of the local tax power. In the 1994 tax system reform, it is clear that the legislative power of the central tax and the local tax must concentrate in central. Three is the unscientific divisions between the local tax and the central tax. Our country present central tax, at the same time the local tax division standard exists according to the categories of taxes, the enterprise, the profession, the department, assessment object item and so on the many kinds of standards, The cent tax standard has the obvious finance to calculate the account trace. Four is serious backward in the reform of the local tax categories. it is unified in the inside and outside tax system, and the lack of the main tax. The tax which should levy has not begun to levy. Five is the local tax revenue auxiliary system is not perfect. Fourth chapter is the suggestions of consummating our country's local taxation system. This chapter divides into five sections: Section one is to enhance the legislation level of the local taxation system and formulates a fundamental tax law. We should take tax distribution system as the basic tax administration system, and realize the organization, the division governance and the division property rights uninfected. At the same time we should enhance the level of local tax revenue system; Section two is to scientifically and reasonably divide the local tax and the central tax The direction of division categories of taxes should be rough: Stable, the adjustable and the assignment function strong categories of taxes should incorporate into the central committee; The resourcesdisposition, the nature of profits obvious categories of tax should incorporateinto the local government completely; The strong income function strong addedtax still might be taken to the sharing tax, The sharing proportion should beadjusted along with the central committee and the local tax revenue conditionand economical change of situation Section three is to entrust moreadministration with the local tax jurisdiction in order to change the high degreeof concentration of the tax power condition in the past. Section four is toconsummate the present local taxation system. Mainly is to unify inside andoutside sets of tax systems, cancel the suitableness categories of taxes, levy thenew taxes categories of taxes at the right moment. Section five is to establish theconsummation correlation necessary measure. We Must establish the standardbelow the province "the shift payment" system, establish an association tax toprotect the tax network, At the same time we must strengthen the cooperationbetween the national tax bureau and the local tax bureau, speed up the resourcessharing with the banks, implement the bank true-name deposit system and thetrue-name original property system , the account system of the currencypayment, creates the conditions to levy the inheritance tax and the gift tax,establish and improve the personal property registration and the propertyappraisal system, revise the relative laws of the property inherits and grants andcompletes the related tax revenue sanction and the tax revenue relief lawconsummating about, and so on. From this we can obtain the conclusions: Theconstruction of tax law system are closely linked with the conditions and theprospects for development and other parts of the legal system Therefore wemust embark from present productive forces in our country horizontal and theeconomical condition in our country, fully considering many factors whichrestrict the local taxation system. The taxation system consummation cannotonly embark from some kind of ideal value idea. We must conduct theconscientious research, adopt gradually advanced reform, and explore thefeasible path and the way on reform in our country which suits our nationacondition.