Research On Local Tax Optimization

This thesis proposed that the core of local tax optimization is the optimization of tax power, a great reform on tax power is need if we want to optimize the local tax, and the economic structure is an important factor which affects the optimization of local tax . The thesis has carried on the omni-directional description connecting with the development of world tax system and the goal of China's local tax optimization. Then, the thesis analysed the representative problems in the angle of factors which restricts optimization of tax system in China. Also, the thesis analysed the problems existing in lacal tax and challenges it has to face.In the chapter of positive research, the thesis took Taizhou, a city in Zhejiang provice, which is the demonstrative base of privately operated economy in China as an example, utilized massive data to demonstrate tax problems in Taizhou as it is under the weak economic structure.Then a comparison of tax systems among the developed countries was made. According to the comparision, the thesis proposed the measure and developing steps of the development of China's local tax . At the same time, aiming at solving the problems in Taizhou's lacal tax, an improvement of optimization of Taizhou's local tax was suggested.The thesis proposed that the principle of deepening the reform of local tax is optimizing tax power, expliciting the inter-governmental financial relations, enhancementing the tax regulation, optimizing the local economic structure, reducing the social burden and developing the local economy. Thus, breaking through constraint condition in realality is necessary, reforms on political system, administrative system, government function, finance and taxation system, policy-making system, legal system and the tax revenue collection are requested. In conclusion, the improvement of local tax not only needs the attention of government and the strengthening of legal system, but also needs the internal reform and powerful construction on tax system. In effects and improvements of internal causes and external factors, we may hold positive attitude to the improvement of lacal tax.