Research On The Industry Path Of Local Tax Growth Of Guangdong Under-developed Areas

Since the tax-sharing system reform in 1994, the financial power transfer to the central finance gradually,which caused the inequality the affair rights and financial power.Actually,the local finance undertook part of central finance expenditure.the self-efficiency of under-developed areas' local public finance is too low to meet the basic administration expenditure,which caused illegal actions.The main source of local fiscal disposable income is local tax revenue. So the burning problem of under-developed areas' government at present is how to realize the growth of local tax revenue.The paper attempts to seek the point of pressure to find the competition edge and approach to increase local tax revenue from a new perspective,that industrial transfers continue from developed areas to under-developed areas.Local tax revenue was mainly determined by the economic development intensity and the exiting fiscal administration system.Through competitive advantages of nations and the new institutional economics,the paper trys to find the routine to realize development of under-developed area and the growth of local tax revenue.