China Local Taxes System Research

In 2006 it eliminated rural tax collection, county and township government fiscal appeared unprecedented difficulties. In order to solve the local government especially under provincial local government financial income source problem, reconstructing China's local taxes on solving system, local government financial sources of income has the extremely vital significance.This article emphatically from the local taxes taxes configuration and divided aspects, according to local taxes on the classification principles and the basis of taxes on local taxes on the traits and the organization itself income ability, in financial income and tax revenue of the proportion of the paper compares to reconstruct the duty of local governments at different levels, namely the basic scheme divided by provincial government tax and social security tax as the main categories of taxes, (city) county government to real estate tax and urban and rural maintenance and construction tax as the main categories of taxes. Based on this, this paper also combining various tax reform, puts forward the construct central-provinces-(city) county taxes divided structure concrete tentative plan, thus formed between government at all levels double duty and complementary with other categories of taxes of combining the taxation system structure, perfect the system of local taxes construction.