Study On The Growth Point Of Local Finance And Tax

Through the reform of tax sharing system, the tax sharing financial management system was established. The reform of tax system adjusted the central government and local government income distribution, and expanded central government revenue. But there has been the problem that economic rights of local government and responsibility are not consistent for local government. Local government finance and tax income ratio was lessening, but its affair responsibility was expanding. As a result, local government started with finance difficulty, the payment disequilibrium, and taking large debt.There are many ways to solve this problem. One basic way lies in adjustment system, and giving local government the equal finance and tax income with its responsibility. But to local government, tax system cannot be adjusted, and increasing financial and tax income is only way. So the growth point of financial and tax become the top work of local government.This paper includes five chapters. The first chapter is an introduction, and it mainly introduce the background of reform of the tax system and the financial difficulties resulted from it, furthermore it reviews related researches both at home and abroad; The second chapter is about the definition of the growth point of finance and tax; The third chapter is to introduce an analytical framework for providing a complete and convenient method to find the growth point of local finance-tax, mainly using the methods of comparative analysis and correlation analysis; The fourth chapter takes Qianjiang area as an example to apply the analytical framework so as to find out where does its growth point lies; The fifth chapter is to map out the development course and the growth point of finance-tax based on the analysis of QianJiang area.