Our Country Local Tax System Existence Question And Countermeasures

Founding 50 years ago, China's tax system has experienced three periods of historical development, five major reforms in gradual improvement and maturity of the changes. 1994 System of Tax Distribution of the fiscal and taxation system, in light of China initially established a socialist market economic system requirements of the tax system framework, effectively promoted the reform and opening up and economic development. The reform of China's local tax system is the building of an important historical period, thus laying a preliminary system of the local tax base, formed a local tax system taking shape. However, with in-depth development of economic globalization, China's accession to the WTO and economic sustained, steady and rapid development and restructuring, System of Tax Distribution system has increasingly not adapting the current economic development needs of the growing problems appear. For example, in the local tax system with regard to structural inadequacies, the tax base is narrow and unreasonable rate design, the low income scale, the tax system are not unified, centralized management system too, and so on. These problems not only shows that our current financial distribution system is still not enough norms, the local government is not conducive to the effective realization of its functions, better and faster in promoting local economic development and transition, the need for further reform and improve China' s local tax system.In this paper, the structure is divided into five chapters. On the one hand trying to articles from the local tax system theory and local tax system construction of the international practice, draw on some of the local tax system suited to China's construction of experience and enlightenment on the other hand, China's local tax system from the present situation of, the existence of the problem and Improvement of the local tax system and the objectives of general idea, and from the norms of the right to tax, set up scientific taxes, and optimize the taxation system and speed up the supporting reforms, and several other aspects of a specific policy proposals.