Research On Tax Income Distribution Among Local Governments Under Tax-sharing System

With the deepening of market economic system reform and the rapid developing of the cross-regional operational mode, the disparity between tax income and tax sources is becoming increasingly prominent. This disparity would not only make the distribution of tax revenues among regional governments unfair, but also lead to gradually expanding gap of tax revenues among regions. Furthermore, these results could give rise to economic irrational expansion and scramble for tax sources by local government. Therefore, the study of the tax income distribution is of great theoretical and practical significance. Based on the theory of phenomenal essence and the method of normative analysis, this paper systematically investigated the problems of tax income distribution, and analyzed the existing problems and its causing factors. At last, relevant countermeasures and advices were proposed to perfect the system of tax income distribution.This paper involves six chapters, and the main contents are organized as follows.In Chapter 1, the related researches for tax income distribution problems with are reviewed. Then the research significance, the main contents, and the research methods are also given.In Chapter 2, the existed problems of tax income distribution are presented, and the aftereffects are analyzed. This chapter first reviews the three problems of tax income distribution, and then demonstrates the contradictions of three main tax categories (value added tax, sales tax, income tax for enterprise).In Chapter 3, the influencing factors, including tax system, income sharing mechanism, tax collection and administration, on tax income distribution are further analyzed through three aspects: tax income ownership, tax collection and administration, tax base ownership.In Chapter 4, international experiences and domestic situations relating to tax income distribution are compared. The comparisons are presented through the following aspects: tax income ownership, tax collection and administration, tax base ownership.In Chapter 5, some countermeasures reforming the system of tax income distribution are proposed. In the near future, reforming tax collection and administration, establishing and perfecting the methods of tax income distribution, and reforming tax returning system. In the long term, advancing the tax sharing reform, re-building the local and central tax systems, establishing an intact system of tax income distribution, perfecting financial transfer payment system, and reforming the existed tax system.The last chapter summarizes all the work of this paper, and gives some useful suggestions for future research.