The Construction Of Local Taxation System Under The Frame Of New Taxation Reform

The basic frame of our China's taxation system has been set up in 1994. So many years have witnessed the great changes that happened in our economy, society and political surrounding, which has made the implementing taxation system not coordinate with the outer surrounding, especially the local taxation system. A new reforming on the traditional tax institution is to be.Just under such conditions, through analyses of different reforming experience on the tax institutions and the practical problems existing in our revenue institution, this article gives some in-deep discussions on the new reform's necessity, basic targets and main tasks, based on the author's own working experience and pondering.This article does some researches on our taxation system from five chapters. To begin with, this gives reviews on the venation of all previous taxation reforms since the founding of our nation, especially pointing out the preliminary measures taken in 1994's reforming and its experience and related lessons. The second part introduces the main theoretical gists that have great impact on so many countries' taxation structure's optimizing. The third part discusses particularly our actual revenue institution and its problems, then points out the general targets and main tasks. The fourth part does some analyses on the local taxation system's existing and its problems mainly based on the aspect of theories. At last, the fifth part gives out much effective advice on how to advance our nation's local system construction wholly.