The Research Of Improving The Local Tax System

The world market economy countries generally use the tax system as their fiscal management system, the main contents of the tax system is the tax right, tax collection and management to the implementation of separate management system. In 1994, China carried out the tax system's fiscal management system, China formally established the IRS and a relatively independent and complete sets of the Inland Revenue Department tax collection and management agencies, making the central government and local government tax authority in the division and the division of taxes and Segmentation open to both independent, which makes the production of a formal real sense of local taxes and local tax system.Tax system reform for the central government and local government to adjust the enthusiasm of local tax revenue and standardize the distribution relationship played a very important role. But we can not deny that our country's current reform of the tax system also comes with a more strongly dependent on the traditional financial system, and the continuation of the Chinese nation for thousands of years of a single system of highly centralized financial system, which makes the tax system reform based on the generated local tax system is only shown signs of the formation, not yet fixed into a complete form, the tax system reform in the main problems include:local taxes, income small-scale local tax system, lack of effective main taxes, the existing local taxes tax reform lags behind, the degree of local tax law is not high enough where there is not enough local tax legislative authority, the local tax authority is highly concentrated in the central government, local governments have little independent power and tax legislative policy adjustments; tax system and the local tax system collection management responsibilities is not clear enough, blame each other more general issues such phenomena. The existence of local tax issues as a result of the local tax base of local governments to raise the financial district, the ability to control the region's economy can not get to play a full and timely and effective manner, at all levels of local government in performing its functions by the process very large financial capacity constraints, while moving together with the corresponding central payment system is still not enough scientific integrity, the basic premise is not perfect, which forced our country to a considerable extent, the revenue of local government can only look for other outside legal or illegal channels to raise funds to meet all levels of local government needs financial resources, which lead to save as all regions, such as fines, and collecting funds, disguised debt, arbitrary collection of fees will issue a series of economic and important reasons. Governance of these issues are not only from the phenomenon on the surface but also from the inherent nature of governance to be thoroughly cleared. Only in improving the local tax system, improve the local tax of the main taxes, to further improve the business tax, accelerate research and property tax, inheritance tax and gift tax, formulate a unified Tax Law, empowering local governments appropriate tax legislative power, determine a reasonable local tax income scale, making local governments at all levels through the proper channels to obtain performance of its functions to the basic financial resources, coupled with a strong economy and the national administrative and legal sanctions, to encourage local governments at all levels in China proper and lawful performance of the track their respective duties, thus contributing to the harmonious development of society.This paper is divided into five chapters on China's local tax system issues. General thesis is structured as follows:The first part briefly introduces the problem of the Local Tax Study background and significance; and research status at home and abroad and made some brief notes; also pointed out that innovation in the creation of this article and shortcomings. The second part describes our local tax and local tax system in history, through local tax history to determine the local tax and local tax system definition, in the reasonable determination of local tax and local tax system definition, pointed out that the sound of local tax system of the importance. The third part of the Local Tax System analyze the current situation, put forward the Local Tax System in the tax structure issues, including local tax system, lack of effective main taxes, local income scale is small, the existing local taxes, tax reform lags behind, the local tax legal level is not high enough, the local tax legislation is not enough space problems caused by permissions. The fourth part of the view of the above proposed local tax system, structural problems, from improving the local tax of the main taxes, determine a reasonable local tax income scale, to further improve the business tax, accelerate research and property tax, inheritance tax and gift tax, formulate a unified Tax Law, giving local government the appropriate terms of a complete set of tax legislative structure of the proposed local tax system. Part V of the above-mentioned various aspects of a general summary.