Research On Shared Taxation Reform In The Context Of Economic Developing Imbalance In China

Nowadays, our country's imbalance in regional economic development hasaroused highly recognition. The reasons are complicated, however, our currentunperfected tax system is one of the key reason. The report is based on this point,discussing the financial system factors which lead to enlarge the gaps among differentregions. Then, it discusses how to reform our tax system in order to better coordinatein regional economic development, to boost our macro-economy developmentsteadily. The report includes four parts as follows:First of all, it discusses the current imbalanced situation, and analyzes the reason,especially the financial factors. In this part, northeast of China is mentioned as aseparated economy region. By making some assumptions of scale criteria and model,and using the latest macro-economy data of our country, it analyzes the gaps of ourcurrent economy and the trend of the development. It also points that the gaps wouldcontinue enlarging and even could threaten the stabilization of our society if we donot take any action to protect it.In the part two, it discusses about the theory of tax system reform. Firstly, itdifferentiates the concept of tax system and its meanings. Then, it summarizes thebasic theory of tax system in order to put tax system reform. That is to say that thefirst part presents the necessary of reforming our tax system in regional economy, andthe second part presents why the target of reforming is tax system but not other formsof financial system.In part three, it introduces the experience of foreign countries in reforming taxsystem. The author has researched India which has similar tax system as ours, andAmerica which has the most perfect tax system. Meanwhile, it also analyzes the mostsuccessful country in doing landscape orientation transaction payment and sharedtaxation: Germany and Canada. Finally, it analyzes what kind of tax system couldbetter boost the development between different regions.In part four, it analyzes the problems of our current tax system and the details ofthe reform. It emphasizes the measurements of different levels of governments, theestablishment of regional tax system, and making perfect of the transaction paymentsystem.