China's Local Income Scale Optimization Research

After the implementation of the tax system, local financial commitment of the main organs of state power in the region as well as the functioning of the economy in the region, the cause of development expenditures, local taxes, local financial revenue and a major source of local governments regulate the exercise of the functions of the principal means. But the place is too small-scale income can not meet the requirements of local economic development, local government expanded powers than before, as local finance are the pillars of the local tax regulation of the existence of weak economic strength, earnings of small-scale, scattered sources, collection and management difficult, as well as collection and management Higher costs a lot of defects, leading to the current management of local taxes to meet the difficult situation of local governments and achieve socio-economic performance of the functions of an objective need. As a result, how to optimize local income scale to adapt to the current socio-economic development before us is an urgent need to address the major issues.This article optimization from the local point of view of the income scale, local taxes on the income tax scale theory to study the local impact of the income scale analysis of a number of factors, drawn from Western countries where the income scale advantages and disadvantages of the local income scale International Comparison and the Enlightenment, China analysis of the income scale of the local situation and existing problems, mainly at the local scale of low income, transfer payments system is flawed and the local regional imbalance in the size of tax revenue from the four Respect for the status quo analysis of the reasons put forward by improving the tax system to increase local income scale, given appropriate local tax legislative and tax administration should have the right to expand the local income scale, there are options for tax reform, the introduction of appropriate new taxes Increase in local income scale, well-transfer payment system, the elimination of inter-regional local income scale is not balanced, to optimize the size of our local income corresponding measures in four areas; this paper has adopted a comparative analysis of the law, a typical example of analysis, Data analysis and measurement method, analysis methods such as Legend, China's focus on local income scale for discussion, put forward countermeasures to optimize the program so that the local tax revenue of local governments to become a reliable financial security, the central and local governments to mobilize the enthusiasm, regional Between the rational allocation of financial resources to promote harmony between man and environment sustainable development.